CEOs Are Less Likely to Be Scored Below Target
In addition to higher average annual incentive scores, individual CEO outcomes were much less likely to be scored below target and performance modifiers were less likely to decrease CEO outcomes.
As shown in the figure below, 31% of the aforementioned U.S. companies had below-target corporate scores vs. only 13% of individual CEO scores. Additionally, performance modifiers were four times more likely among S&P 500 companies to increase than decrease CEO annual incentive outcomes.
Meanwhile, 39% of S&P/TSX 60 corporate scorecards were below target, but only 26% of CEOs received below-target scores on their weighted component. No Canadian company used a modifier to decrease the annual bonus.
https://worldatwork.org/publications/workspan-daily/comparing-individual-ceo-performance-against-corporate-results