Author Archives: Tarik Samman

2024 proxy season recap: Disclosures catch up with investor expectations

By Tarik Samman | Published Monday, October 7, 2024

Proxy season at a glance Just 26 companies in the Russell 3000 stock index failed to gain majority support for their compensation plans. In addition to overall pay and performance alignment, to comply with new disclosure rules, companies have begun reporting new compensation information that gives investors a deeper understanding of these plans. Average support […]

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Sustainable Investing: Evidence From the Field

By Tarik Samman | Published Monday, October 7, 2024

In our paper, Sustainable Investing: Evidence from the Field, which was recently made available on SSRN, we survey 509 equity portfolio managers from both traditional and sustainable funds on whether, why, and how they incorporate firms’ environmental and social (“ES”) performance into investment decisions. The answers reveal several interesting results, organized into four groups, that […]

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Key Updates to the DOJs Evaluation of Corporate Compliance Programs

By Tarik Samman | Published Monday, October 7, 2024

On September 23, 2024, the U.S. Department of Justice (DOJ) updated its Evaluation of Corporate Compliance Programs (ECCP) guidance. First published in 2017, the ECCP sets out factors that DOJ Criminal Division prosecutors will consider when evaluating the compliance program of a company facing a criminal enforcement action. While primarily intended for prosecutors, the ECCP also serves […]

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Sustainability and ESG: Where Are We Now?

By Tarik Samman | Published Sunday, October 6, 2024

As we near the final quarter of 2024, in a year with global temperatures looking to break new records (again), achievement of various 2025 or 2030 targets set by companies (such as progress against objectives to advance the UN Sustainable Development Goals, which had an initial deadline of 2030, or interim Paris Agreement emissions reductions […]

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2024 Top 250 Annual Incentive Plan Report

By Tarik Samman | Published Saturday, October 5, 2024

EXECUTIVE SUMMARY Our 2024 Annual Incentive Plan Report provides a comprehensive review of the annual incentive plans of the top 250 largest companies in the S&P 500 by market capitalization. Annual incentive plans are critical tools used to align executive compensation with a company’s short-term goals and support talent attraction, motivation and retention objectives. This […]

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ESG Shareholder Resolutions

By Tarik Samman | Published Friday, October 4, 2024

Key Observations Average support for ESG-focused shareholder resolutions in the US stabilized at 23% in the 2024 proxy year, after a steep decline in 2023. Excluding a growing cohort of resolutions by anti-ESG filers, the 2024 average is 27% (2023: 26%). Support for governance resolutions rebounded in 2024 to 36% from a low of 30% […]

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Weekly Roundup: September 27-October 3, 2024

By Tarik Samman | Published Friday, October 4, 2024

Billionaire Superstar: Public Image and Demand for Taxation Posted by Ricardo Perez-Truglia (UCLA) and Jeffrey Yusof (University of Zurich), on Friday, September 27, 2024 Tags: Billionaires, Public Attitudes, Tax Rates, Taxes Doing More, Saying Less: Trends in DE&I Compensation Metrics Posted by Sydney Carlock, Rose James, and Faten Alqaseer, Teneo, on Saturday, September 28, 2024 […]

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CEO survey

By Tarik Samman | Published Thursday, October 3, 2024

Survey methodology Over 80 CEOs representing more than 15 industries participated in this Fortune/Deloitte CEO Survey. 88% of respondents are from organizations based in the United States, and the remainder are from organizations based outside of the United States. Fielded June 11-26, 2024, the survey consisted of 14 questions that explored market outlook, Generative AI, […]

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Reading the Tea Leaves on the SEC’s Disbanding of its Enforcement ESG Task Force

By Tarik Samman | Published Thursday, October 3, 2024

News sources recently reported that the SEC has quietly disbanded its Climate and ESG Task Force for in its Division of Enforcement (the “ESG Task Force”), which had formed in early 2021 under then-Acting Chair Allison Lee and continued under Chair Gary Gensler.  We have received questions from clients regarding what, if anything, this development may […]

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Green Bonds: New Label, Same Projects

By Tarik Samman | Published Thursday, October 3, 2024

“Green” bonds are so labeled by the issuer because the proceeds are directed to an environmentally friendly project. Green bonds are often considered a leading capital market response to environmental challenges; over $3 trillion have been issued worldwide since the birth of the label less than twenty years ago. Prolific issuers include U.S. and international […]

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