2018 Guide to Effective Proxies

6 TH EDITION | GUIDE TO EFFECTIVE PROXIES 454 ACCENTURE 2017PROXYSTATEMENT ExecutiveCompensation 42 During fiscal 2017, the Compensation Committee removed Computer Sciences Corporation, EMC Corporation and Xerox Corporation following a corporate reorganization at each of those companies and consolidation in those industries. The Compensation Committee added Chubb Limited, DXC Technology Company, Honeywell International Inc. and Intel Corporation to the Company’s peer group. The Compensation Committee believes this grouping provides a meaningful gauge of current pay practices and levels as well as overall compensation trends among companies engaged in the different aspects of the Company’s business. This group of companies is different from the peer group companies used for measuring total shareholder return for the Key Executive Performance Share Program for the reasons explained in “—Narrative Supplement to Summary Compensation Table and to Grants of Plan-Based Awards Table—Key Executive Performance Share Program” below. PEERGROUPFORASSESSINGFISCAL2017COMPENSATION Aon plc Honeywell International Inc. Automatic Data Processing, Inc. Intel Corporation Chubb Limited International Business Machines Corporation Cisco Systems, Inc. Lockheed Martin Corporation Cognizant Technology Solutions Corporation Marsh & McLennan Companies, Inc. DXC Technology Company Microsoft Corporation Hewlett Packard Enterprise Company Oracle Corporation ACCENTUREVS.PEERGROUP* NET REVENUE Accenture 53rd Percentile Accenture 53rd Percentile MARKET CAPITALIZATION * Reflects the most recent fiscal year end results The Compensation Committee also reviewed, for reference, a report prepared by Willis Towers Watson for management based on (1) the most recent available published survey data and (2) data from the peer companies’ most recent proxy filings on compensation levels of the highest-paid executives at comparably large companies. The Compensation Committee uses this information to understand the current compensation practices in the broader marketplace. While providing valuable background information, this information did not materially affect the determination of the compensation of any named executive officer for fiscal 2017. COMPENSATIONPROGRAMS This section describes the elements of our named executive officers’ compensation, which consist of the following: CASHCOMPENSATION LONG-TERMEQUITYCOMPENSATION • Base Compensation • Global Annual Bonus • Key Executive Performance Share Program • Accenture Leadership Performance Equity Program • Voluntary Equity Investment Program Cash Compensation Cash compensation for Accenture’s named executive officers consists of 2 components: base compensation and the Global Annual Bonus, each of which are described below. BaseCompensation Base compensation provides a fixed level of compensation to a named executive officer each year and reflects the named executive officer’s leadership role, as opposed to individual performance. Base compensation may vary for named executive officers based on relative market compensation. Increases to base compensation, if any, generally take effect at the beginning of the compensation year, which begins on December 1 of each year. NETREVENUEAccenture53rdPercentileMARKETCAPITALIZATIONAccenture53rdPercentile ACCENTURE PLC 2.17.10 Peer groups In evaluating pay for performance, particularly relative pay versus relative performance, the market index or peer group that a company uses either to benchmark pay, or measure relative performance, is of great interest to investors. In addition to naming their peer groups and describing how they use them, companies increasingly are providing additional size and other context about why these particular peers are appropriate. This context can help to address potential concerns that a company is comparing itself primarily to larger companies as a way of justifying higher pay levels. In the case of adding or deleting peers from one year to the next, it is particularly important to indicate the rationale for such changes.

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