Research Reports

Incentive Design, Equity Usage & Grant Practices

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 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.

2020 Use of Environmental, Social, and Governance Measures in Incentive Plans

Research Report | By Erin Bass-Goldberg, Tahmid Ali

Driven by multiple stakeholders embracing the premise that a strong ESG proposition is an essential element to sustainable long-term company performance, attention on company ESG behavior and transparency is rapidly increasing. This report looks at the current practices among the largest U.S. public companies with respect to use of ESG measures within incentive programs.

2020 Top 250 Report

Research Report | By Andrew Lash, Joey Choi, Matt Lum

COVID-19 has created a business environment of unprecedented volatility and uncertainty – challenging leaders’ ability to establish short and long-term business forecasts and forcing boards of directors and compensation professionals to re-assess incentive programs. This report presents information on long-term incentives granted to executives at the 250 largest U.S. companies in the S&P 500 Index.

2020 Aggregate Share-Based Compensation

Research Report | By James Garriga

Our fourth study of aggregate share-based compensation includes findings on company-wide annual grant rates; overhang; frequency and prevalence of long-term incentive plan share requestes; and allocation of long-term incentive pools to the CEO and other proxy officers.

2019 Annual Incentive Plan Report

Research Report | By Tom Kohn, Joe Sorrentino

FW Cook’s 2019 Annual Incentive Plan Report focuses on annual incentive plan design practices among the largest 250 companies in the S&P 500 by market capitalization. While designs vary between companies and industries, some common themes among the Top 250 companies were observed.