The FD Recruit renumeration survey found that around two thirds of top FDs value equity or share options highly and they are obviously also a good motivator.
But the survey also found that just one in 10 employers offers this in renumeration packages.
Phil Scott, director at FD Recruit, said: There is a clear difference between what top FDs are looking for and what they are being offered. Equity is a proven way to encourage motivation and productivity, and the dividends on share options are known to give tax efficient rewards.
The survey also found that performance-related bonuses, pensions and medical cover are valued by FDs.