ESG Compensation Basics
Board & Committee Roles
Real World
1500
This is what CSRD stands for
What is Corporate Sustainability Reporting Directive
1500
This committee is responsible for determining executive compensations
What is compensation committee
1500
This is all other indirect emissions in value chain
What is Scope 3 emissions
3000
These are types of compensation climate pay is structured on
What are annual bonuses, long-term incentives, clawbacks
3000
These are the BOD's role in ESG-linked compensation
What are strategic alignment, stakeholder accountability and governance & oversight
3000
This tech giant ties 20% of executive bonuses to carbon, water, and waste goals
What is Microsoft
4500
This buzzword refers to exaggerating ESG progress to mislead stakeholders
Greenwashing risk
4500
This clause allows companies to reclaim bonuses if ESG failures occur later
What is a clawback provision
4500
This company had 86% renewable electricity in operations in 2023
What is Unilever
10000
THIS DISTINGUISHED SCHOLAR WAS ELECTED AS THE PRESIDENT OF THE CANADIAN ACADEMIC ACCOUNTING ASSOCIATION FOR A THREE-YEAR MANDATE IN JULY 2022
WHO IS PROFESSOR SAMIR TRABELSI