Research Reports

Incentive Design, Equity Usage & Grant Practices

2025 Top 250 Report

Research Report | By Sarah Lindenberg CohenTom Kohn, Rachel Chiu

The 53rd edition of the Top 250 Report explores executive long-term incentive practices at the 250 largest companies by market capitalization, with an emphasis on how prolonged 5-year market volatility and uncertainty has influenced and shaped plan design and structure.

2025 Top 250 Annual Incentive Plan Report

Research Report | By Warren Suh, Ezra Womark, Rachel Gibbons

FW Cook's 2025 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. This report examines trends in financial and non-financial metrics, goal-setting practices, and actual payouts, comparing findings over the past 3-year and 6-year periods.

2024 Top 250 Annual Incentive Plan Report

Research Report | By Jose FurmanIan 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.

2023 Top 250 Report

Research Report | By Shawn LeeZian 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.

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.