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Product cover image for Barrick Gold: Integrating ESG into the (Post-merger) Executive Performance Scorecard (Digital Learning Experience)

Barrick Gold: Integrating ESG into the (Post-merger) Executive Performance Scorecard (Digital Learning Experience)

Nadine de Gannes, Shannon Fernandes

Product #:W35321
Supplier:Ivey
Discipline:Accounting, Sustainability
Setting:Canada, 2020
Details:Digital Learning Experience (Virtual) • 375 min • 2024-05-03

Subjects:

Finance and investingLeadership and managing peopleAccountingManagement

Industries:

Energy and natural resources sector

Geography:

North AmericaCanada
Your Price:$16.95

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In this case DLE, participants will be looking at some of the key issues around pay, and focus particularly on executive compensation. To do this, they will use the case of Barrick Gold as a way to think through some of these big ideas by discussing them in a real-life context in a real-life company. Participants are going to direct their attention to the use of performance scorecards to govern executive pay, and will particularly consider the role of ESG (Environmental, Social and Governance) factors in these scorecards. While attention will be focused on the Barrick Gold case, participants will also consider how these issues and learnings could be extrapolated to wider employment contexts, including their own.

Learning Objectives

This DLE is suitable for undergraduate or MBA students in managerial accounting and control.

After completing this DLE, participants will be able to:
  • Identify the components of pay packages (compensation broadly and executive compensation specifically).
  • Assess the metrics used to direct executive attention through performance-driven scorecards, the weightings assigned to those metrics, and the threshold used to determine achievement.
  • Identifying who is engaged in the governance and stewardship of executive compensation.
  • Explain corporate governance mechanisms such as the non-binding shareholder vote on compensation (i.e., the “say-on-pay” vote).
  • Analyze the integration of environmental, social, and governance metrics in executive incentive systems.
  • Evaluate and compare the appropriateness of specific metrics in short-term and long-term incentive systems.


This case addresses the following within our Sustainability: ESG and SDG Collection:
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Digital Learning Experience: Barrick Gold: Integrating ESG into the (Post-merger) Executive Performance Scorecard (Digital Learning Experience) (English version) | Ivey Publishing