ESRS Standard
ESRS Standard
13. The objective of this DR is to enable an understanding of the key features of any incentive schemes that are linked to sustainability topics that are in place for members of the administrative, management and supervisory bodies.
14. If the undertaking has incentive schemes for members of the administrative, management and supervisory bodies that are linked to sustainability topics, it shall disclose how members' remuneration is linked to sustainability topics, including:
(a) a description of the key characteristics of the incentive schemes;
(b) targets or metrics used if the performance is assessed against specific sustainability-related targets or metrics; and
(c) the proportion of variable remuneration dependent on sustainability-related targets or metrics.
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