The second level of demarcation focuses on the actual use of the measures. Within the group of firms
that emphasize financial measures, some plans have an exclusive emphasis on financial measures (119
plans) while other plans include non-financial measures but only after a financial threshold is met (21
plans). Within the plans that use both financial and non-financial measures, a distinction is made if the
plan includes human resource measures (18 plans).11 Thus the use of performance measures in bonus
compensation are categorized as follows: