The Pay & Proxy Podcast: Disclosure of Forward-Looking LTI Goals (5/25)

 

Margaret Engel is a founding partner of Compensation Advisory Partners (CAP) based in New York and Houston. Margaret works with compensation committees and management teams to design executive compensation strategies, annual incentive plans and long-term incentive plans. She has extensive experience working with companies facing performance challenges and developing appropriate incentives for improvements in business performance.

Louisa Heywood is an associate at CAP based in New York. Louisa joined CAP in 2020 and has worked with compensation committees and senior management teams to address a wide variety of executive, non-employee director and broad-based compensation issues.

Topics covered:

1. ISS's 2025 focus on forward-looking goals disclosure for long-term incentive (LTI) plans
2. Compensation Discussion & Analysis disclosure requirements for performance targets
3. How the 100 largest US companies currently approach disclosures related to LTI performance targets
4. How companies will likely approach this disclosure going forward
5. How CAP and its clients are thinking about the potential shift in the treatment of time-based equity that ISS signaled may be on the horizon

This podcast was recorded on May 1, 2025.

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The views set forth in the podcast are the speakers' personal views and do not necessarily reflect those of their firm, company, institution, other organizations or any of the clients with which they are associated.