NACD Directorship – ESG Reporting and Non-GAAP Measures Included in Incentive Compensation Plans

The debate over the purpose of the corporation continues, with some lining up behind the 2019 Business Roundtable Statement on the Purpose of a Corporation and others behind shareholder privacy. The evolution of environmental, social, and governance (ESG) issues into metrics often highlights this schism, with institutional shareholders focused on gaining better insight into companies’ ESG practices.

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