Bonuses Padded by Cryptic ESG Claims Draw Activist Scrutiny

  • Investors want clearer disclosures for executive compensation
  • Roughly 33% of largest companies now tie part of pay to ESG

The Novo Nordisk A/S headquarters in the Bagsvaerd suburb of Copenhagen, Denmark.

Photographer: Carsten Snejbjerg/Bloomberg
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As companies increasingly tie executive pay to ESG, there’s evidence to suggest the add-on is being used to enable bigger remuneration packages without leading to any meaningful environmental, social or governance improvement.

In response, activist shareholder groups are demanding more disclosures around ESG-linked pay to force companies to produce transparent metrics. Currently, many of these bonuses are shrouded in vague language, according to US-based nonprofit As You Sow, which focuses on investor issues ranging from climate change to gender inequalities.