Insights
Research Report
November 22, 2017
2017 Director Compensation Report
Research Report | By Todd Krauser, Celinna Ho
We are pleased to present our fifth study of aggregate share-based compensation. This report covers the three-year period from 2011 to 2013, and includes the following:
- Company-wide annual grant rates, measured based on annual share usage and fair value transfer (“FVT”)
- Annual share usage is the number of shares granted as a percent of outstanding shares, expressed on an option-equivalent basis to normalize for differences in the value of stock options and full shares
- Fair value transfer is the aggregate pre-tax compensation cost of grants as a percent of company market capitalization value and as a percent of revenue at grant
- Overhang, measured based on share dilution as well as the fair value of outstanding grants
- Frequency and prevalence of long-term incentive plan share requests
- Allocation of long-term incentive pools to the CEO and other proxy officers (“Top 5”)
- Prevalence of employee stock purchase plans (“ESPPs”)
Todd Krauser
Managing Director
Todd Krauser, a managing director at FW Cook, spe-cializes in advising companies on pay strategy development, incentive plan design and performance measurement linkages.
Celinna Ho
Consultant
Celinna Ho provides personalized and ongoing support to both public and private companies in many different industries. She assists clients by delivering value-added research and analysis as well as strategic insight and advice.