Setting performance targets, for both short and long-term incentives, is a key activity in the remuneration committee’s annual cycle.
Striking a fair balance between stakeholder interests is increasingly complex, as targets must satisfy shareholders while remaining achievable for management amid prolonged geo-political and macroeconomic uncertainty.
The fourth edition of our target-setting toolkit supports remuneration committees and reward teams with this challenge 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, 250 and Small Cap.
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