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?
Is usage of stock options continuing to decline?
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 does vesting differ for new hire, retention, and annual grants?
Do companies adjust vesting for leaves of absence?

Performance Awards

Key Questions Answered:

What are the most common metrics used to measure performance?
Is usage of relative TSR still increasing?
How are performance awards adjusted for a change-in-control?

2024 Survey Results Now Available

The 2024 survey results are exclusively available to:

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

Last Conducted: Spring 2024
Next Edition: Spring 2027

This survey is administered jointly by the NASPP and Deloitte Tax LLP.

Webinar Presenting Survey Highlights

The webinar "Top Trends from the 2024 Equity Incentives Design Survey" presents highlights from the survey. Participation in the survey is not a requirement to view the webinar.

View the Webinar