Semler Brossy's "The Expanding Role of ESG in Executive Pay" (NACD Directorship) discusses the unique challenges associated with incorporating ESG objectives into incentive pay plans and provides guidance on how companies can identify and determine how to use various types of metrics based on their link to the company's core business, strategic nature, and measurability. The article includes multiple examples associated with each approach that aid in understanding the possibilities for companies that may be considering this approach.