February 7, 2020
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 primacy. 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.