38% of companies modiﬁed their short-term incentive plan in the last year, according to the 2018 Incentive Pay Practices Survey for Publicly Traded Companies, conducted by WorldatWork and Deloitte Consulting LLC. Of those companies that underwent a plan modiﬁcation, 65% added one or more new performance measure(s), while 47% eliminated one or more performance measure(s).
More than half of the survey participants use two or three performance measures to determine the annual incentive/bonus payout amount. 53% of companies evaluate performance measures using both corporate performance and division/business unit performance.
Respondents from more than 190 U.S. publicly traded companies comprising more than 17 industries participated in the survey. Revenue size of responding organizations ranged from $100 million to more than $20 billion, while the number of full-time employees ranged from 100 to 100,000 employees