executive compensation Articles


Compensation Tips for Global Expansion

Companies looking to expand their global footprint must wrap their arms around the complexity and multifaceted nature of compensation and incentive design. All too often, companies replicate their headquartered company policies as they expand, which can lead to a host of problems. In this article, we tackle some of the complexities of global pay practices and policies to assist businesses that are expanding internationally.

Published: July 2019
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2019 Pay Trends: First Look at CEO Compensation

The topic of CEO compensation can evoke provocative headlines to stir controversy, but the data can be misleading and especially problematic for companies that use this data for benchmarking pay against peers.

Published: June 2019
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Broad Corporate Governance Changes Proposed in Canada

The federal government of Canada introduced Bill C-97, which proposed several important amendments to the Canada Business Corporations Act (CBCA).

Published: May 2019
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Glass Lewis Updates Proxy Reports to Reflect Sustainability Metrics and Corporate Meetings

Glass Lewis made notable updates to its 2019 proxy season reports, including analyzing how new sustainability standards impact issuers and disclosing whether it has met with a company.

Published: March 2019
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Getting Ready for Proxy Season 2019

The executive compensation planning process gets more complex each year thanks to a steady stream of new regulations, proxy advisory firm updates or activist investor demands. For many companies, preparing proxies is top of mind this time of year. That includes learning how your executives’ pay stacks up to that of your peers and managing your company’s equity share pool and dilution. Aon’s Compensation Governance Pro (CG Pro) empowers you to more effectively manage the activities necessary to remain competitive, compliant and within budget. Let us help your company prepare for the upcoming proxy season and beyond.

Published: March 2019
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Year-Over-Year Trends in Board of Director Pay

Our latest findings show that after barely moving the needle last year, board of director total compensation rose 6% this year.

Published: February 2019
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Investors See Expanded Role for Boards of Directors in Overseeing Corporate Culture

As part of their annual shareholder engagement, State Street and BlackRock are urging boards to do more in overseeing corporate culture; this vision would greatly expand the traditional role of boards and continue to elevate ESG issues.

Published: February 2019
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Keep Pay Structures Current Using This Job Leveling Methodology

Companies that want to build or maintain competitive pay structures must have access to the right data and tools. But rapidly changing job roles in the era of digital disruption are prompting many companies to revisit their job evaluation system.

Published: January 2019
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ISS Policy Changes May Make It Harder for Some Companies to Obtain Equity Share Approval

ISS has clarified how it will implement changes to its Equity Plan Scorecard and released updated burn rate tables. The changes could make it harder for some companies to win approval for new shares or receive approval for as many shares as in the past.

Published: January 2019
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Benchmarking Pay Data for Key Technology Executives

The roles of Chief Analytics Officer and Chief Data Officer have emerged as key roles at today’s leading organizations. We’ll break down pay trends we’re seeing for these emerging roles using Aon's TCM database.

Published: January 2019
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What Public Companies Should Know About New Standards for ESG Disclosure

A significant number of investment managers have pledged support for new industry-specific environmental, social and governance reporting standards for public companies that were recently published by the Sustainability Accounting Standards Board. At a minimum, a company should be conversant in the SASB standards for its industry and assess to what extent it believes the standards are relevant to the company.

Published: December 2018
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8 Ways to Simplify Your Executive Compensation Planning Season in 2019

If you’re not careful, you might wind up spending so much time pulling data from multiple sources and crunching numbers that you don’t have the time to step back and think strategically about your executive compensation plans.

Published: December 2018
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Simplify Executive Compensation With Must-Know Insights on Incentive Plan Design

As companies begin to develop incentive plan performance targets and ranges for the next cycle, it is important to recognize that aligning incentive plan payouts with a range of performance measures requires extensive and thoughtful analysis. 

Published: December 2018
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ISS Clarifies 2019 Compensation Policy Updates

Similar to prior years, ISS has provided clarification regarding several of its compensation-related policies through a supplemental FAQ document. The FAQs address several important compensation policies, which we summarize in this alert.

Published: November 2018
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What We Learned from CEO Pay Ratio Exemptions

The CEO pay ratio rule allows three types of employee exemptions from calculating the pay of the median employee. With the first year of disclosures mostly behind us, we take a close look at how these exemptions were used and whether they proved beneficial for companies.

Published: November 2018
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ISS, Glass Lewis Issue 2019 Policy Updates with Focus on Pay-for-Performance and Diversity

ISS' newly released draft policy updates for 2019 would swap GAAP metrics for EVA and adopt a voting standard around board diversity. Glass Lewis’ final policies are extensive in both compensation and corporate governance topics. We explain what the updates entail. 

Published: November 2018
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How Long-Term Performance Plan Metrics Are Evolving in the Technology Sector

The elimination of 162(m) in the tax bill provides an opening for a new era in long-term incentive metrics. We analyze the direction incentive metrics are headed and what companies in different technology industries should think about with an eye toward the future.

Published: November 2018
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What to Consider When Calculating Your CEO Pay Ratio in Year 2

Deciding whether to re-identify your median employee is a key question going into the second year of CEO pay ratio disclosures. We explain when the SEC requires companies to re-identify the median employee and the circumstances under which it’s not required but a good idea.

Published: September 2018
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Year-Over-Year Executive Compensation Trends to Help You Plan for 2019

As we approach the end of the year and companies are busy preparing compensation plans for 2019, we wanted to dig a little deeper and share the year-over-year executive compensation trends among various job families across different components of pay.

Published: September 2018
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Competitiveness of Compensation Packages Tops List of 2018 Executive Compensation Priorities

Aon’s recently released 2018 Hot Topics in Executive Compensation survey provides executive compensation professionals a pulse on what’s on the mind of other professionals in the field so you do not feel like you’re on an island.

Published: September 2018
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IRS Releases Guidance Concerning Changes to Section 162(m) of the Internal Revenue Code

New guidance from the IRS on the tax bill’s treatment of 162(m) delves into the identification of covered employees, operation of the grandfather rule and modification of a written contract. Our new alert goes into detail on the application of these changes.
 

Published: September 2018
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Benchmarking for Executive Roles? Go Beyond Proxy Data

When it comes to benchmarking executives, proxy filings provide the cleanest and most readily available data. Yet, there are times when proxy data alone isn’t comprehensive enough when analyzing compensation for certain executive roles.

Published: August 2018
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How Reporting Relationship and Job Title Can Impact CHRO Pay

We examine the influence of two key factors that can impact CHRO pay: reporting relationship and job title.

Published: August 2018
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ISS Policy Survey Hints at Changes to Pay-For-Performance, Director Pay and More

From gender diversity on boards to quantitative pay-for-performance screens and “excessive” director pay, ISS is considering 10 potential policy changes for 2019. We explain what each policy up for consideration entails and how likely it is to be changed.  
 

Published: August 2018
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Is It Time for Your Compensation Philosophy to Evolve? We Think So.

As issues like gender pay equity and pay transparency grow in prominence, a number of companies are beginning to rethink how they describe their approach to setting pay. In our view, these new forces will eventually compel companies to rethink and rewrite their compensation philosophies. 

Published: August 2018
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Lessons from the 2018 Proxy Season for Say-on-Pay and Equity Plan Votes

The 2018 proxy season saw a drop in proxy advisor and shareholder support for Say-on-Pay and an increase in non-proxy advisor compliant equity share plans. We explain the factors behind proxy season trends and what those involved in executive compensation can do to prepare in the off season.

Published: July 2018
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SEC Enforcement Action on Perks Disclosure Reminds Issuers to Be Mindful of the Standard

The SEC’s recent enforcement action against a large, US-based company for failure to properly disclosed executive perquisites is a good reminder to all issuers of the circumstances under which detailed disclosure is required.
 

Published: July 2018
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Final Update on the CEO Pay Ratio: Here’s What You Should Know Before the 2019 Proxy Season

This is our last CEO pay ratio update for the year so you can arm yourself with the knowledge you need as you start to prepare for the 2019 proxy season.

Published: July 2018
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SEC Expands Scope of Companies that Qualify for Reduced Compensation Disclosure

The SEC recently amended its definition of smaller reporting companies (SRCs), which could pave the way for nearly a thousand additional companies to take advantage of reduced compensation disclosure requirements. However, it may not be wise for every qualified company to scale back their disclosures, particularly if they have active investors who have expressed concerns via Say-on-Pay votes in the past.

Published: July 2018
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Executive Compensation Summer Checklist: Take Steps Now to Prepare for Your Year-End

Are you looking for some ways to reduce the stress of your next executive compensation planning cycle? Follow our summertime executive compensation checklist to discover three important tasks you can take care of now to make your Q3 and Q4 far less hectic.

Published: June 2018
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