Diversity & Inclusion (D&I) remains the most prevalent single metric, used by 55% of S&P 500 companies, while human capital management (HCM) remains the most prevalent metric category, used by 68% of S&P 500 companies
Companies continue to shift towards formal, weighted structures for ESG inclusion in incentive plans vs. discretionary structures, while metrics are more often included in annual incentives (AIP) vs. long-term incentives (LTIP), consistent with prior years
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