Climate Objectives in SBF 120 Executive Pay — 4th Barometer
The IFA, Ethics & Boards and Chapter Zero France have tracked, over four years, how performance criteria and objectives evolve in short- and long-term variable pay policy for chief executives, set ex ante — and how far those objectives are actually met, ex post.
Expectations from civil society and from investors about what companies do to fight climate change are extremely high. Performance objectives in executive variable pay are a clear marker of a board's commitment, and tracking them reflects the weight given to that strategic priority.
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