About This Survey
Last published in 2015, the Global Equity Incentives Survey provides a deep look at the equity compensation design practices of companies, primarily headquartered in the United States, who provide stock-based compensation to employees outside the United States.
The survey was conducted by the NASPP and PwC responses were collected from March to April 2018. Participation was limited to companies that offer equity-based compensation to employees outside the United States and, except where noted, responses relate only to equity compensation granted to non-US employees.
The survey consisted of more than 200 questions covering the following areas:
• Types of equity awards granted
• Grant recipients and participation
• Award terms and conditions
• Accounting and tax policies and procedures
• Global compliance practices
• Plan administration
• Employee communication
• Country-specific practices
Two hundred and twenty-five responses were received during the survey period.
Multiple responses from the same company were eliminated; each company is presented in the database only once.
Not all questions were answered by all respondents; the total number of companies who responded to each question is presented.
For some questions, the total percentage of companies may not add to exactly 100% due to rounding.