20/08/2026
This report examines how US public companies use financial and nonfinancial performance metrics in executive incentive plans, including where they appear, how heavily they are weighted, and what they signal about changing board priorities. Across short-term incentive (STI) and long-term incentive (LTI) plans in the Russell 3000 and S&P 500, the data point to greater selectivity in nonfinancial measures rather than a broad retreat from them.
This report examines how US public companies use financial and nonfinancial performance metrics in executive incentive plans, including where they ...