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By now everyone is familiar with the theme of the “great reset” in response to the pandemic. Many of the trends PwC SA has been predicting, but which many said were three to five years away at least, have been accelerated. Suddenly we find ourselves in uncharted territory, wondering whether we should back-pedal and try to revert to the “old normal” or swim for a new shore.

We argue in our 2020 “Executive Directors: Practices and Remuneration Trends Report” that there is opportunity for change in a number of areas relating to remuneration, particularly as it relates to, and interacts with, the so-called environmental, governance and social (ESG) aspects of business...

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