Among the other findings:

The war for talent continues to rage between emerging and larger companies. Overall, the disparity of pay increase rates between larger and smaller companies shows that the compensation gap continues to close. Smaller companies hire from larger companies and typically represent a higher-growth business model.
Scrutiny of generous executive pay could intensify, prompting the need for greater transparency on the pay-for-performance alignment and the far-reaching strategic benefits that incentive plans are meant to generate.
Environmental, social and governance (ESG) issues such as income equality continue to draw shareholder focus. The issue of income inequality in the United States has become inextricably tied to executive compensation since the financial crisis of 2008.
The SEC and shareholders require new human capital and ESG disclosures. The SEC is moving toward a potentially mandatory ESG reporting framework because of the demand for comprehensive and comparable data.

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CEO pay trending up after declining early in pandemic