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E&S Metrics in Executive Remuneration: A Focus on North America and Europe (2020-2025)

December 15, 2025

Many corporate boards are increasingly linking variable executive pay to non-financial metrics. These companies are developing various methods of integrating Environmental & Social (E&S) performance measures within their compensation frameworks to influence executive behavior. This includes 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 Environmental & Social (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.).

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