8. Incentive Systems

CriteriaWhat it should be reportedIndicative Performance Indicators according to GRI G4
The Organization discloses how target agreements
and remuneration schemes for executives and employees are
also geared towards the agreed goals and how they
are aligned towards long-term value creation.
It discloses the extent to which the achievement of
these goals forms part of the evaluation of the top
managerial level (board / managing directors) conducted by the
monitoring body (supervisory board/ advisory board).
• Whether the Organization has a compensation system in which
Sustainable Development & Corporate Responsibility goals are integrated
or can be integrated, and if not, whether such a thing is planned.
• Whether and how the achievement of the goals is monitored by the Organization’s Boards/Committees.
• How the leave of absence for social obligations (CSR purposes) or the
chance to implement one’s own ideas in the Organization are regulated
(if other incentive or reward systems – including non-financial ones – exist).
Remuneration policies for the highest governance body and
senior executives.

Ratio of the annual total compensation for the organization’s
highest-paid individual in each country of significant operations
to the median annual total compensation for all employees (excluding
the highest-paid individual) in the same country.

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