Insights
Research Report
2024 Aggregate Share-Based Compensation Report
Research Report | By Blake Davidson, Austin Lee
We are pleased to present our fifth study of aggregate share-based compensation. This report covers the three-year period from 2021 to 2023, and includes the following:
- Company-wide annual grant rates, measured based on annual share usage and fair value transfer (“FVT”).
- Overhang, measured based on potential 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”).
Our research focused on 300 companies spread across five industry groups.
Blake Davidson
Consultant
Blake provides support to public, pre-IPO and privately-held clients across a variety of industries. He is regularly involved with providing services to Compensation Committees and senior management teams covering executive and non-employee director compensation programs, peer group development, short- and long-term incentive plan design, severance and change in control agreements, initial public offerings, and corporate governance trends
Austin Lee
Principal
Austin Lee works with clients on a variety of projects which include conducting market analysis on executive pay levels, designing performance based annual and long-term incentive programs, and evaluating the relationship between executive pay and company performance.