Setting performance targets, for both short and long-term incentives is a key activity in the remuneration committee’s annual cycle.
The third edition of our annual ‘toolkit’ supports remuneration committees and reward teams in this task by providing a range of market reference points for profit-based performance targets within both the annual bonus and the long-term incentive across the FTSE 100, FTSE 250, and FTSE Small Cap.
This year’s report also includes analysis which compares and contrasts annual bonus target-setting practices in the UK and US markets, providing fresh insights into the ongoing debate around the competitiveness of the UK-listed market in a global context.
Download the full report
A View on the Autumn Budget 2025
November 26, 2025
See the latest commentary from our team of tax experts in relation to the UK Autumn Budget 2025.
Thailand’s 2025 FDI Outlook: Quick Big Win Plan and Data Center Policy Updates
November 26, 2025
Discover Thailand’s foreign direct investment (FDI) outlook in 2025, the government’s “Quick Big Win” initiative, and recent updates to data center project requirements.
Mexico’s 2026 Customs Law: Key Changes for Global Trade
November 25, 2025
Discover the key updates in Mexico's 2026 Customs Law, including changes to customs brokers, import documentation, penalties, IMMEX, and Strategic Bonded Facilities.
Tax alert: 2025 Update to the OECD Model Tax Convention - Global Mobility and Beyond
November 21, 2025
On 19 November 2025, the OECD released the 2025 update to the OECD Model Tax Convention (OECD MTC), introducing significant enhancements aimed at improving tax certainty and providing clearer rules for governments, taxpayers and advisers around the globe.
