上市公司股权激励是针对哪些人进行的？

Core Viewpoint - Equity incentives are widely adopted by listed companies as a long-term incentive mechanism to attract, retain, and motivate talented individuals, thereby promoting sustainable and stable company development [1] Group 1: Target Audience for Equity Incentives - Equity incentives are typically aimed at directors and senior management, as their performance directly impacts the company's strategic direction and operational results [2] - Core technical and business personnel, who possess key technologies, core business resources, or important customer relationships, are also considered for equity incentives due to their critical role in the company's survival and growth [2] - Companies can identify other employees who, while not explicitly listed, make significant contributions and include them in the equity incentive program [2] Group 2: Exclusions from Equity Incentives - Shareholders or actual controllers holding 5% or more of the company's shares, along with their immediate family members, are excluded from being incentive recipients [2] - Individuals recognized as inappropriate candidates by the stock exchange or the China Securities Regulatory Commission (CSRC) within the last 12 months are also ineligible [2] - Those who have faced administrative penalties or market bans due to significant legal violations in the past year are excluded [2] Group 3: Compliance and Conditions for Implementation - The implementation of equity incentives must comply with relevant laws and regulations, align with the company's articles of association, and support the company's sustainable development without harming its interests [5] - Companies with certain conditions, such as receiving a negative or unqualified audit opinion on their financial reports in the last fiscal year, are prohibited from implementing equity incentives [5] - Other disqualifying conditions include failure to distribute profits according to laws, regulations, or company commitments within the last 36 months [5] Group 4: Legal Framework - The "Management Measures for Equity Incentives of Listed Companies" defines equity incentives as long-term incentives using the company's stock for directors, senior management, and other employees [5] - The measures apply to equity incentives implemented through restricted stocks or stock options, and other legally permitted methods should refer to these regulations [5]