Executive summary
Market Trends
Other Emerging Trends
ESG and incentives – increasing tensions and trade-offs as companies consider whether to include ESG measures within their incentives, and a continued movement to more quantitative and measurable objectives for companies that have already adopted ESG measures
Pay longevity – as companies continue to move away from stock options, we see a shortening in the time period required to fully realize compensation (salary plus annual incentives plus long-term incentives). Focusing on the S&P/TSX 60 companies, the average CEO requires 2.4 years to fully realize their compensation which may not align with the investment and strategic time horizons for many businesses.