Employee Stock Options - reference documents
Employee Stock Options - the legal and administrative environment for Employee Stock Options in the EU (Final Report by the Expert Group - June 2003)
The report describes the pros and cons of employee stock options from the viewpoints of shareholders, employers and employees, puts forward a number of conclusions on the most important aspects of employee stock option that illustrate how the current legal systems for such options could be improved, and gives some examples of good practice in Member States.
DG Enterprise Study on Employee Stock Options in the EU and the USA (2002)
The report by the expert group is partly based on a study, launched in 2001, on the benefits and risks of employee stock options, also taking into account the particular situation of small and medium enterprises.
In parallel a second study investigated the legal and administrative rules for employee stock options in the EU member states and in the USA.
