ESOP Survey was conducted by KPMG in India seeking inputs from several multinational companies and Indian listed and unlisted companies across various sectors. In the Survey, nearly 200 elite companies participated. This report is designed to serve as a guide on how companies are implementing / proposing to implement ESOPs. It also provides an insight into industry practices and current market trends across sectors. The report also aims at guiding corporates and start-ups looking at establishing leading compensation practices by providing them a preview to current trends and at the same time throwing light on few pertinent aspects from a tax, regulatory and accounting perspective.