Variable-remuneration proportion dependent on sustainability performance
Measurement answer
What this metric measures
Source-reported proportion of variable remuneration dependent on named sustainability targets, metrics or impacts for a declared remuneration scheme, covered population, period and denominator basis, without converting amount, scorecard, opportunity or people bases.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Variable remuneration dependent on sustainability performance (%)
- Reporting basis
- Declared remuneration design, award, vesting or payment period
- Aggregation
- Percentages are non-additive and are not averaged; amount-based values combine only across disjoint schemes and populations in one currency and period.
- Pillar
- Governance
- Topic
- Remuneration and sustainability oversight
- Controlled domain
- Governance and business conduct
- Entity type
- Metric
Reporting boundary
Amount, target opportunity, scorecard weighting, covered-person share and total-remuneration share are different observations. Ex-ante design weight, award determination, vested amount and paid amount remain separate.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting Disclosurevariable-remuneration-proportion-dependent-on-sustainability-performance
CDP Full Corporate Questionnaire 2026
- Publisher
- CDP
- Edition
- Full Corporate Questionnaire and Reporting Guidance 2026 v1.3, revised 6 August 2026
- Requirement
- Conditional
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- Q4.5, numeric field 1
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated 1 January 2025 edition
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- ESRS 2 GOV-1 PDF pp52-53; GOV-2 and GOV-3 pp54-55
- Adopting DisclosureSource evidence
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- 2021 edition, effective for reports published from 1 January 2023
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Disclosure 2-9 PDF p20; Disclosure 2-16 p27; Disclosure 2-19 p30
Value structure
Dimensions and units
- Unit
- Variable remuneration dependent on sustainability performance (%)
- Reporting basis
- Declared remuneration design, award, vesting or payment period
Unit meaning: The percentage uses the source-reported sustainability-dependent portion and total variable remuneration under the same amount, scorecard, target-opportunity or other declared basis.
Table fields and units
- reporting undertaking and boundary
- remuneration scheme
- covered body, member or executive population
- period
- fixed versus variable component
- Reported value
- Variable remuneration dependent on sustainability performance (%)
- Measurement-source edition
- Assurance status
Published dimensions
- Reporting undertaking and boundary.
- Remuneration scheme.
- Covered body, member or executive population.
- Period.
- Fixed versus variable component.
- Denominator-basis kind.
- Numerator and denominator if disclosed.
- Source-reported percentage.
- Currency and scale for amount basis.
- Target-opportunity or scorecard unit.
- Named sustainability target, metric or impact.
- Design, awarded, vested or paid state.
- Individual or aggregate level.
- Discretionary adjustment, malus and clawback treatment.
- Approval level and assurance state.
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
P = (N ÷ D) × 100Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N | qualifying numerator | Qualifying observations within the qualifying population and boundary defined for Variable-remuneration proportion dependent on sustainability performance. | Dimensionless |
D | declared denominator | Complete compatible denominator for the qualifying population and boundary defined for Variable-remuneration proportion dependent on sustainability performance. | Dimensionless |
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
Commission Delegated Regulation (EU) 2023/2772, consolidated 1 January 2025
- Publisher
- European Commission
- Edition
- Consolidated 1 January 2025 edition
- Locator
- ESRS 2 GOV-1 PDF pp52-53; GOV-2 and GOV-3 pp54-55
Supports: Supports the measurement definition, boundary, and source-reported fields for Variable-remuneration proportion dependent on sustainability performance.
Open official source - Measurement evidenceChecked 15 August 2026
GRI 2: General Disclosures 2021
- Publisher
- Global Reporting Initiative
- Edition
- 2021 edition, effective for reports published from 1 January 2023
- Locator
- Disclosure 2-9 PDF p20; Disclosure 2-16 p27; Disclosure 2-19 p30
Supports: Supports the measurement definition, boundary, and source-reported fields for Variable-remuneration proportion dependent on sustainability performance.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Commission Delegated Regulation (EU) 2023/2772, consolidated 1 January 2025 — Consolidated 1 January 2025 edition; GRI 2: General Disclosures 2021 — 2021 edition, effective for reports published from 1 January 2023. Retain the exact source edition on every observation; later editions require a separate method profile.
- Reporting undertaking and boundary.
- Remuneration scheme.
- Covered body, member or executive population.
- Period.
- Fixed versus variable component.
- Denominator-basis kind.
- Numerator and denominator if disclosed.
- Source-reported percentage.
- Retain the exact measurement-source edition with every observation.
- The percentage uses the source-reported sustainability-dependent portion and total variable remuneration under the same amount, scorecard, target-opportunity or other declared basis.
Record-specific limitations
- The proportion shows a stated pay-design dependency, not target ambition, achievement, sustainability performance, impact, incentive effectiveness, fairness or paid outcome.
- Different schemes and denominator choices reduce comparability.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.