Insights
Incentive Design, Equity Usage & Grant Practices
2024 Aggregate Share-Based Compensation Report
Research Report | By Blake Davidson, Austin Lee
Our research focused on 300 companies spread across five industry groups and divided equally among small-, mid- and large-cap segments. Covering the three-year period from 2021 to 2023, the key findings of our 2024 aggregate share-based compensation study are as follows.
2024 Top 250 Annual Incentive Plan Report
Research Report | By Jose Furman, Ian Kim, Michael Kenney
FW Cook’s 2024 Annual Incentive Plan Report provides a comprehensive review of the annual incentive plans of the top 250 largest companies in the S&P 500 by market capitalization. Annual incentive plans are critical tools used to align executive compensation with a company’s short-term goals and support talent attraction, motivation and retention objectives.
Equity Determination Amidst Stock Price Volatility: Analysis of Recent Technology IPOs
By Alyssa Imelio, Dana Etra, Lauren Shatanof, Stephanie Lane
In the face of stock price volatility, determining the size of equity awards can be a challenging task for companies. Swings in stock price can result in substantial changes in the number of shares delivered year-over-year as well as high equity burn rates and subsequent share plan reserve challenges…
2023 Top 250 Report
Research Report | By Shawn Lee, Zian Chen, Alec Lentz
Persisting economic uncertainties are challenging companies’ ability to establish long-term business forecasts and causing some to reassess long-term incentive plan designs. This Top 250 Report details executive long-term incentive practices at the 250 largest companies by market capitalization, with special focus on design trends that have emerged since the COVID-19 pandemic.
2023 Use of Environmental, Social, and Governance Measures in Incentive Plans
Research Report | By Sara Salzbank, Elaine Yim
FW Cook conducted a study of the use of ESG measures in annual and long-term incentive plans among the largest U.S. public companies, consisting of the 250 U.S.-listed companies in the S&P 500 with the largest market capitalizations as of April 30, 2023.
2022 Top 250 Report – 50th Edition
Research Report | By Shyam Patel, Shane Anderson, James Park
The 50th annual FW Cook Top 250 Report details long-term incentive practices and trends of the 250 largest companies in the S&P 500 by market capitalization. This study focuses on understanding how long-term incentive (“LTI”) programs are currently designed and how they have evolved since the release of FW Cook’s 2021 report.
2022 Use of Environmental, Social, and Governance Measures in Incentive Plans
Research Report | By Lauren Shatanof, Blake Davidson, Rachel Gibbons
FW Cook has conducted a third study of the use of ESG measures in annual and long-term incentive plans among the largest U.S. public companies, consisting of 250 U.S.-listed companies in the S&P 500 with the largest market capitalizations as of March 31, 2022.
2022 Top 250 Annual Incentive Plan Report
Research Report | By Voytek Sokolowski, Austin Lee
FW Cook’s 2022 Annual Incentive Plan Report covers annual incentive plan design practices among the 250 largest companies in the S&P 500 by market capitalization. It focuses on understanding how annual incentive plans are currently designed and how they have evolved over a three- and six-year lookback period.
Equity Awards Using a Relative Total Shareholder Return Metric May Be Worth Significantly More or Less Than You Think, Which Will Impact Next Year’s Pay Versus Performance Table
By David Gordon, Kenneth Sparling, Andrew Lash
This blog follows up on our recent alert summarizing the new SEC rule generally requiring that a pay versus performance (PVP) table be added to proxy statements for fiscal years ending after December 15, 2022. It presents a table constructed by Infinite Equity…
Global Top 250 Compensation Survey 2021/2022
Research Report | By David Cole, Stephen Hom, Marco Pizzitola
FW Cook, FIT Remuneration Consultants and Pretium Partners are proud to present the second edition of our Global Top 250 Compensation Survey, which contains information on compensation levels for CEOs an CFOs, the design of long-term incentives, and share usage at the 250 largest listed companies globally.
2021 Top 250 Report
Research Report | By Shawn Lee, Metin Aksoy
This 49th annual FW Cook Top 250 Report details the long-term incentive practices and trends of the 250 largest companies in the S&P 500.
New SEC Accounting Guidance on Valuation of Spring-Loaded Equity Compensation Awards
By Stafford Schmidt, Rebecca Jordan
On November 29th, the Securities and Exchange Commission (“SEC”) issued Staff Accounting Bulletin No. 120 (“SAB 120”) regarding the valuation of “spring-loaded” awards to executives. SAB 120 updates previous SEC staff guidance under Topic 14: Share-Based Payments that are accounted for under…
