ESG Components in Variable Compensation

ESG—an acronym that has been used almost inflationarily in recent months and years and that we encounter in many contexts. But what is hidden behind this abbreviation and how can the values and goals associated with it actually be incorporated into corporate culture? The following article aims to provide an overview of how ESG components can be meaningfully considered in the remuneration of management, executives, and employees, and what added value a company can derive from it.