“There has been a true cultural shift,” Aalap Shah, managing director at Pearl Meyer told Fortune. Companies’ actions on diversity get plenty of public scrutiny, which could fuel a virtuous cycle of adoption of concrete targets.

“With the 162(m) provision, it’s important to distinguish that these salaries are only being considered for tax purposes,” says Deb Lifshey, a managing director at Pearl Meyer. “The new provision does not require the comp committee to add any new public disclosures around pay.”

“The role of chief impact officer addresses questions companies have such as ‘What kind of change are we trying to introduce into the organization?’ and ‘How does the current structure of the organization either help that change or impede that change?’” managing director Jan Koors told Marketplace.

According to a new report from Pearl Meyer exploring what’s top of mind for healthcare boards, special attention to the healthcare workforce is needed, with five areas of particular concern outlined.

In 2021, boards will be involved in the reassessment of business and talent management strategies at hospitals and health systems, according to compensation consulting firm Pearl Meyer.

“Even if it’s not in your incentive program, boards should set aside time on a semi-annual basis to review how the company is addressing sustainability because investors will want to know,” said Aalap Shah, managing director at Pearl Meyer.

"Companies want boards to maintain a longer-term perspective on strategy, which accounts for the trend we're seeing requiring longer holding periods before directors can cash out company stock," Ryan Hourihan, principal for Pearl Meyer told SHRM.

"All companies are focused on diversity," Deborah Lifshey, managing director at Pearl Meyer. "We don't have any clients that haven't talked about diversity in the boardroom."

“Since it’s a complicated process to attempt to recoup (clawback) money once it has been paid out, a lot of companies, rather than granting things now, are doing it over a longer period of time, so the payments are spread out and they can stop [payments] if needed.”

“While investors probably take issue with any increased personal use of company planes, increased business use of company-owned aircraft isn’t subject to disclosure requirements,” said managing director Deborah Lifshey.

“The world is a lot different than it was last proxy season. As a result, diversity, equity, and inclusion are taking up a lot more bandwidth in boardrooms,” said Jannice Koors, senior managing director and Western region president at Pearl Meyer.

“In a sample of filings from 132 companies, Main Data Group found that 89% revised at least one element of their short- or long-term incentive plans for 2020 or 2021,” said Jannice Koors, a senior managing director and Western region president at executive compensation advisory firm Pearl Meyer.