According to a recent PwC report, a large majority of large European companies have now adopted some measure of carbon target in executive pay.  Linking executive pay to ESG goals, like climate, seems to be a "no brainer" to foster positive change that may be important to a corporation's stakeholders; however, a spotlight has been shined on whether the goals were "too easy".  If, as the PwC report suggests, the payouts are not linked to targets that are significant, transparent, measurable and demonstrably designed to achieve carbon reduction goals, then the question arises whether the goals have teeth.  While a case can be made for adopting the "European way" in US executive pay, consideration for investor response (and potential shareholder activism) if paying out for net zero does not actually yield long-term ESG goals.  US companies revisit adding or enhancing the use of ESG goals in executive pay, perhaps there are lessons learned from across the pond.