Equity Incentives Design Survey

A Global Look at Equity Compensation Design Practices

The NASPP-Deloitte Consulting LLP Equity Incentives Design Survey provides the field's most in-depth analysis of how public companies design stock-based compensation plans for employees. Results reveal valuable benchmark data and trends that companies may use to evaluate and optimize their equity programs across five key areas:

Equity Mix

Key Questions Answered:

What types of equity awards are companies granting?
Are stock options making a comeback?
How common are ESPPs?

Broad-based Plans

Key Questions Answered:

How deep in their orgs do companies offer equity?
What guidelines are applied to determine award eligibility?
How common are annual grants?

Global Equity

Key Questions Answered:

How do companies extend equity programs around the world?
In what countries is equity commonly offered?
How common are locally tax-qualified awards?

Award Features

Key Questions Answered:

What do retirees get and who gets it?
How common is quarterly and monthly vesting?
How are dividends paid on equity awards?

Performance Awards

Key Questions Answered:

How has COVID changed the landscape?
Is usage of relative TSR still increasing?
How are performance awards adjusted for a change-in-control?

Last Conducted: 2021

2021 Survey Results Access

The most recent survey results from 2021 are available to:

All survey participants
All NASPP members at participating companies
NASPP members from service provider companies who were unable to participate in the survey