Isobel Evans

Skip to main content main content, press tab to continue Key themes and company highlights By and | December 11, 2025 Switzerland’s 2025 AGM season highlights strategic changes and regulatory preparations in executive compensation among SMI companies, see what the focus is on.

This is the second article in a continuing series on executive compensation issues for initial public offerings in the United States. “10 Executive compensation and governance questions to answer before your IPO” is the first article in the series. Historically, foreign private issuers (FPIs) have accounted for about one-quarter of all initial public offerings (IPOs) on U.S. exchanges, though this percentage reached more than half in 2024.

Planning an initial public offering (IPO) marks a significant milestone for companies, bringing both opportunities and challenges – particularly in employee pay practices. A recent WTW pulse survey across various sectors sheds light on how compensation strategies evolve before and after an IPO and provides food for thought among companies considering or undergoing this transformative process.