“Linking executive pay to ESG initiatives isn’t very common yet, but with mounting pressure from shareholders and the general public, that will likely change over time,” said Jannice Koors Senior Managing Director and Western Region President of Pearl Meyer.

One study from advisory firm Pearl Meyer found that three in four companies, on average, assign job titles to their staff, but a quarter also give them “latitude in determining their external or working title."

“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.”

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.

“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.