Annual and Long-Term Incentives
Incentives are well established as an integral part of the remuneration package of both directors and management. This report takes information from our surveys and consulting experience, as well as from annual reports, to provide a detailed picture of annual and long-term incentive practice in parent companies and divisions or subsidiaries.
The report covers:
- Annual bonus plans
- Deferred annual bonus plans
- Introduction to long-term incentive plans
- Discretionary share option plans
- Performance share plans
- Other types of long-term incentive plans
- Total compensation
- Taxation and accounting processes
- Corporate governance
For each type of plan, analysis is provided for six levels of the organisation in parent companies, and five responsibility levels in divisions and subsidiaries:
Parent companies
- Executive chairman or chief executive
- Main board director
- Management committee member
- Senior function head
- Head of function
- Departmental head/senior professional
Divisions and subsidiaries
- Managing director or general manager
- Divisional or subsidiary board member
- Senior head of function
- Head of function
- Departmental head/senior professional
The report contains extracts drawn from company reports and accounts of named companies, illustrating recent practice.