Decision-making on ESG criteria in executive remuneration: Board perspectives
Baeten, Xavier Van Hove, Marthe Loyens, Said
Baeten, Xavier
Van Hove, Marthe
Loyens, Said
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White paper
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2023
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Abstract
This white paper investigates how boards decide on the inclusion of ESG (environmental – social – governance) criteria in executive incentive systems. ESG-driven incentives relate executive remuneration to a firm’s societal responsibilities and towards a broader set of stakeholders such as local communities, employees, customers, and the environment. Listed firms are increasingly adopting these criteria, but several important questions still remain regarding the reasons why boards adopt them and the challenges they face.
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Remuneration