
E&S Metrics in Executive Remuneration: A Focus on North America and Europe (2020-2025)
January 13, 2026
Many corporate boards are increasingly linking variable executive pay to Environmental & Social (E&S) metrics. These companies are developing various methods of integrating E&S performance measures within their compensation frameworks to influence executive behavior, including the use of weighted metrics, sub-metrics, and modifiers. This report offers a retrospective overview of changes observed through September 2025 regarding the integration of E&S metrics into executive compensation structures, focusing on companies in North America (the U.S. and Canada) and Europe (Continental Europe and the U.K.).
