Note: Explain why it is unfair and unethical. How does this affect the shareholder’s control Gree Electric is a Chinese major appliance manufacturer headquartered in Zhuhai, Guangdong province. It is the world's largest residential air-conditioner manufacturer. It was listed on the Shenzhen Stock Exchange. On June 20, 2021, Gree Electric announced its draft Employee Stock Ownership Plan (ESOP). The plan allows ESOP participating employees to buy shares, if they meet certain performance targets, at the price of 27.68 CNY per share. At that time, Gree Electric's share price was 53.68 CNY per share. The performance target is set at only 10% higher in profit, from previous year. Among over 80,000 employees, total number of eligible employees to participate in the ESOP shall not exceed 12000. Among them, Dong Mingzhu, chairman and president of the board of directors, plans to subscribe up to 30 million shares, accounting for about 27.68% of the ESOP. Examine the issues in Gree’s ESOP plan that would potentially give rise to agency problems.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Note: Explain why it is unfair and unethical. How does this affect the shareholder’s control Gree Electric is a Chinese major appliance manufacturer headquartered in Zhuhai, Guangdong province. It is the world's largest residential air-conditioner manufacturer. It was listed on the Shenzhen Stock Exchange. On June 20, 2021, Gree Electric announced its draft Employee Stock Ownership Plan (ESOP). The plan allows ESOP participating employees to buy shares, if they meet certain performance targets, at the price of 27.68 CNY per share. At that time, Gree Electric's share price was 53.68 CNY per share. The performance target is set at only 10% higher in profit, from previous year. Among over 80,000 employees, total number of eligible employees to participate in the ESOP shall not exceed 12000. Among them, Dong Mingzhu, chairman and president of the board of directors, plans to subscribe up to 30 million shares, accounting for about 27.68% of the ESOP. Examine the issues in Gree’s ESOP plan that would potentially give rise to agency problems.
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