Also, Mercedes-Benz takes advantage of demographic change and natural fluctuation in order to further optimize employment at different locations. Variable executive remuneration system enhanced Mercedes-Benz understands Corporate Governance as an enabler for the sustainable transformation. To that end, the company has enhanced the variable component of its executive remuneration. There is now one KPI each for E, S and G included as part of short- and long-term incentives. For Board of Management Members, a new penalty clause related to ESG components has been introduced. "Dark Green" rating for overhauled Green Finance Framework and "A rating" for climate efforts For the first time, Mercedes-Benz added green asset backed securities to its green financing instruments. The company has also expanded the framework to include green assets at Mercedes-Benz Mobility.