World Benchmarking Alliance+NAT.A02.EC Accountability for Sustainable Strategy Remuneration+methodology

WBA analysed all publicly available group-level disclosure in English on the applicable group website, which was predominantly annual reports and sustainability reports. Draft assessments were then sent to each company inviting them to provide feedback. This feedback could include additional publicly available group disclosure published. These were then reviewed and finalised. Final assessments were then shared with each company before being published online.

For this metric the company must state that it links senior executives' remuneration to specific targets and objectives that cover both nature and social issues. Covering only one of the two aspects is not sufficient. The targets on which the remuneration depends must be explicitly stated. Topics related to nature include those covered by indicators B1 to B16. Social issues can include targets associated with diversity and inclusion, but do not include governance related topics such as corruption. The target should extend beyond the sales or revenues of a product, even if it is from a socially or environmentally focused product.

Keywords: LTIP (Long Term Incentive Plan), SHE, vesting