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Roberto Russo

Chief Legal and Compliance Officer at CNH Industrial
Executive

About Roberto Russo

Roberto Russo is CNH’s Chief Legal & Compliance Officer (NEO), frequently serving as the company signatory on SEC filings and corporate announcements . CNH’s pay-for-performance framework uses both annual and multi-year metrics; in 2024 the Company Performance Factor (CPF) for the bonus plan was 31.4%, driven by adjusted EBIT margin, revenues at constant currency, cash conversion, CO2 emissions, and accident frequency . Long-term incentives (PSUs) for 2022–2024 paid at 59.9% after a 0.80 TSR multiplier; the current 2024–2026 cycle uses EPS, RoIC, and relative TSR with payout range 0–200% .

Fixed Compensation

Component2024 ValueNotes
Salary (USD)$454,599 Converted at average 2024 EUR/USD rates per proxy footnote
Salary (Local Currency)€420,000 Annual base rate for 2024
All Other Compensation (USD)$98,889 Car benefit $4,834; defined contribution savings plan contributions $94,055

Performance Compensation

Annual Bonus (CBP)

Item2024
Eligible Earnings (Local)€420,000
Target Bonus (% of Eligible)75%
Earned Incentive (Local)€108,800
Company Performance Factor (CPF)31.4%

Annual plan metrics and results:

MetricWeightThresholdTargetMaxActualActual vs TargetWeighted CPF
Consolidated Adjusted EBIT Margin %40%10.9% 12.5% 15.6% 9.5% 76.0% 0.0%
Revenues @ Constant Currency ($M)20%19,649 22,456 25,824 20,075 89.4% 8.1%
Cash Conversion Ratio %20%59.5% 70.0% 105.0% -29.9% -42.7% 0.0%
CO2 Emissions %10%-33.8% -35.6% -40.9% -37.9% 106.5% 14.3%
Accident Frequency Rate10%0.104 0.099 0.084 0.059 140.4% 9.0% (discretion down-adjusted)
Total CPF100%31.4%

Long-Term Incentives (LTIP structure and 2024 targets)

ElementTarget Mix2024 LTIP Target (USD)
PSUs (EPS, RoIC, TSR)67% Included in total
RSUs33% Included in total
Total LTIP Target$909,199

Fiscal 2024 plan-based grants (shares and grant-date fair value):

AwardGrant DateSharesGrant-Date FV (USD)
RSUs5/13/2024 28,575 $262,604
PSUs (Target)11/15/2024 58,016 $579,580

PSU program design and recent results:

  • 2022–2024 PSU payout: Final CPF 59.9% after 0.80 TSR multiplier based on below-median relative TSR across two peer sets .
  • 2024–2026 PSU design: 50% cumulative adjusted diluted EPS; 50% average Industrial RoIC; TSR multiplier 0.75–1.25; both metrics must reach threshold for any payout .

Equity Ownership & Alignment

ItemDetail
Beneficial Ownership (as of 2/28/2025)182,791.483 common shares; less than 1% of outstanding
RSUs/PSUs exercisable/settling within 60 daysNone indicated for Russo (column c blank)
Stock Ownership GuidelinesOther NEOs: 3x base salary; 5-year horizon; CEO 5x base; 50% net-hold on vest until compliant
ComplianceAll NEOs complied or are progressing within 5-year window
Pledging/HedgingInsider trading policy in place; no pledging disclosure for Russo; no stock options currently granted

Vesting activity in 2024 (and tax cover):

Vest DateShares AcquiredValue Realized (USD)Notes
2/28/2024191,164 $2,321,427 PSUs from 2021–2023 paid at 183.3%; shares sold to cover tax withholding
4/30/202421,763 $268,526 Final RSU installment; shares sold to cover tax withholding

Outstanding equity at 12/31/2024:

AwardGrant DateNot Vested (#)Market Value (USD)Unearned PSUs (#)Payout Value (USD)
RSUs5/20/2022 19,633$222,442
RSUs5/10/2023 22,077$241,540
RSUs5/10/2024 28,575$301,978
PSUs5/20/2022 39,267$444,895
PSUs5/10/2023 44,823$490,399
PSUs11/15/2024 58,016$613,107
Total70,285$765,959 142,106$1,548,401

Key vesting dates:

  • RSUs vest 4/30/2025 (2022 cohort), 4/30/2026 (2023 cohort), 5/10/2027 (2024 cohort) .
  • PSUs vest 2/28/2025 (2022 cohort), 2/28/2026 (2023 cohort), 2/28/2027 (2024 cohort); 2022/2023 trending at target as of 12/31/2024 .

Employment Terms

ProvisionDetail
Contract jurisdictionItaly collective labor agreement for Dirigenti of CNH, Iveco & Stellantis
Restrictive covenantsTwo-year non-compete and non-solicitation (no extra compensation)
Severance – involuntary termination (without cause)12 months of eligible pay for notice + 22 months indemnity (total 34 months)
Eligible pay definition (Italy)Annual base salary + average last 3 years’ cash bonus + taxable car benefit value
Other termination outcomesCause: no payment; Resignation: no payment; Retirement: 22 months of eligible pay; Death due to illness: 12 months of eligible pay
Change-in-control (CIC) treatmentDouble trigger: if not assumed, immediate vesting at target; if assumed and Qualifying Termination within 24 months, RSUs/PSUs vest at target within 60 days
Potential payments upon CIC + Qualifying Termination (as of 12/31/2024)Salary $2,666,563; LTI acceleration $2,314,360; Total $4,980,923
Potential payments upon Qualifying Termination (other than CIC)Salary $2,666,563; Total $2,666,563

Compensation Structure Notes and Governance

  • 2024 target direct compensation for Russo: base €420,000, target bonus €315,000, target equity €840,000; LTIP mix 67% PSUs / 33% RSUs .
  • CNH does not currently grant stock options or SARs; equity vehicles are PSUs and RSUs with no dividend equivalents during vesting .
  • Share ownership guidelines and a formal clawback policy (effective Nov 2, 2023) cover executives; a 2024 immaterial financial revision led to aggregate $281,000 clawbacks on 2023 CBP awards, with executive agreements in place .
  • Compensation peer group and benchmarking overseen by the Human Capital & Compensation Committee, with consultant support; design emphasizes variable pay, challenging targets, and sustainability-linked metrics .

Risk Indicators & Red Flags

  • Pledging/hedging: Insider trading policy governs transactions; no pledging disclosed for Russo; robust double-trigger CIC and clawback in place .
  • Related party transactions: None requiring disclosure since start of 2024 .
  • Option repricing: Not applicable; CNH does not grant stock options currently .
  • Insider selling pressure: 2024 vesting involved share sales to cover tax withholding, not discretionary open-market selling .

Investment Implications

  • Alignment: Russo’s pay is largely at-risk with LTIs tied to EPS, RoIC, and relative TSR; 2024 LTIP target $0.91M and bonus tied to CPF 31.4% indicate strong linkage to operating margins, growth, capital efficiency, and safety/ESG .
  • Retention/transition risk: Italy contract provides 34 months of eligible pay on involuntary termination and double-trigger CIC vesting—supportive of retention but increases exit costs; potential CIC cash/LTI of ~$5.0M could be material in M&A .
  • Near-term selling pressure: With multiple PSU/RSU tranches vesting in 2025–2027 and mandatory tax withholding sales at vest, mechanical supply may occur, but policy requires net share retention until guidelines are met, tempering net outflows .
  • Governance quality: Formal clawback, no stock options, no related-party transactions, and clear ownership guidelines reduce governance risk; however, 2024 CBP results reflect margin/cash conversion pressure—bonus outcomes were modest (Russo €108.8K) .