Disclosure, LTI design, and early signals on AI metrics
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Executive 

Rewards

July 2026 newsletter

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A close view of a circuit board shows detailed patterns and blue lights. The circuitry connects various components and creates pathways for electrical signals.

Executive 

Rewards

July 2026 newsletter

Q2 brought several updates worth noting for executive rewards teams. From potential SEC disclosure changes to evolving LTI design and early adoption of AI metrics, the common thread is measurement: what companies disclose, what they reward, and how they define performance. Here are three items to keep on your radar.

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SEC amendments to company filer statuses could reduce executive pay disclosure

Proposed changes to filer status definitions may affect executive pay disclosure requirements for some companies. For rewards teams, this is a governance and reporting issue with implications for compliance planning and stakeholder communication.

Read the analysis

Our insights

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Metric count remains a key LTI design choice

Mercer’s review of U.S. and Canadian long-term incentive plans highlights how companies are balancing simplicity and rigor in plan design. The number of metrics matters because it shapes focus, transparency, and alignment with strategy.

Review the findings
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AI adoption in executive incentive plans is still early

Mercer’s infographic shows that AI is increasingly visible in company reporting, but far less common in incentive metrics. That gap matters for rewards leaders evaluating how to measure AI-related performance in a way that is practical and defensible.

Download the infographic

Solutions

Executive rewards brochure

We help you assess and evaluate all the critical considerations and relevant alternatives, so you can design and implement compelling, effective executive compensation and rewards programs that are customized to your company’s specific needs.

Explore our solutions

Executive rewards brochure

We help you assess and evaluate all the critical considerations and relevant alternatives, so you can design and implement compelling, effective executive compensation and rewards programs that are customized to your company’s specific needs.

Explore our solutions

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