Printed from the Field Fisher Waterhouse web site
Web address: http://www.ffw.com/practices/employment-pensions-incentives/equity-incentives/uk-employee-ownership-index.aspx

Practices

UK Employee Ownership Index


   

Subscribe to the UK EOI RSS feed >


Background

The UK Employee Ownership Index is an index of the share prices of UK public companies quoted on the London Stock Exchange and AIM which have 10% or more of their issued share capital held by or on behalf of employees other than main board directors.

The idea for the index came from the USA where a similar index was maintained during the 1990s. The index is used to test a hypothesis that substantially employee-owned businesses perform well over the long term, thanks to their highly engaged staff, high governance standards and long term outlook. The hypothesis has been positively affirmed in academic literature and so the index is a practical step to explore an investment thesis, namely that employee-owned businesses produce good long term shareholder returns.

The UK index was started in 1995 (backdated to 1992) and calculated quarterly and on a consistent basis ever since.

Methodology

Substantially employee-owned businesses are identified through press coverage, annual reports and disclosures of significant shareholdings, which can reveal sizeable holdings by employee benefit trusts.  Broad-based ownership, as opposed to concentrated executive-only ownership, is a requirement for inclusion. The constituents of the index are reviewed quarterly for possible changes.  It is likely that the index is omitting some eligible companies which have not so far been detected.

There are currently around 20 companies in the 10% index but there have been as many as 44, in the so-called “dot com boom” in 1999-2000.

The main index requires a 10% employee ownership threshold to be passed, but there is also a subsidiary 3% threshold used in a related index, which acts as an occasional feeder of companies for the main index.

The index is not weighted by market capitalisation and is a capital-only index, i.e. no account is made for dividends. There is a good spread of companies by size, but a sectoral bias exists in favour of support services, financial services, IT and media.

Closing share prices are captured daily. Various benchmark indices are also maintained: the FTSE All-Share, the FTSE AIM and the FTSE Small Cap.

Performance

The index has consistently outperformed the FTSE All-Share over 3, 5 and 10 years. Quarterly performance announcements are issued.