Strategic Pay for Future Value
With Janet Langford Kelly - This Article (Corporate Governance Advisor - May-June/2005) is the first article in a 3 part series in the Corporate Governance Advisor.
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This article challenges much of current thinking and models about executive compensation. Over 50 % of enterprise value of publicly listed companies is based on an expectation of future value to be created. Yet most executive compensation and related proxy disclosures are linked to 1 - 2 year accountabilities from current operations, and thus is really operational pay.
The 5 Levels of CEO work assist Boards in fulfilling their duty to shareholders in designing Strategic Pay to create Future Value and justifies the true Organization Value Added-OVA™ of executive roles that warrants differential compensation.
A model CEO / executive Pay for Performance frame-work is illustrated. Boards that have no process to set strategic pay linked to the proper CEO Level of Work may be in breach of their fiduciary duty to shareholders.
The 5 Levels of CEO work assist Boards in fulfilling their duty to shareholders in designing Strategic Pay to create Future Value and justifies the true Organization Value Added-OVA™ of executive roles that warrants differential compensation.
A model CEO / executive Pay for Performance frame-work is illustrated. Boards that have no process to set strategic pay linked to the proper CEO Level of Work may be in breach of their fiduciary duty to shareholders.