IFA, Ethics & Boards and Chapter Zero France have been observing
the evolution of performance criteria and objectives in the
short-term and long-term variable compensation policy (ex-ante) of
general managers for the past four years, as well as
the achievement of these variable compensation objectives (ex post).
The expectations of civil society and investors regarding companies' actions to
fight climate change are extremely high. The variable compensation
performance objectives of executives are a clear marker of the
commitment of boards of directors. Their monitoring reflects the importance given to this
strategic priority.