Information, communication and entertainment (ICE) sector companies continue to be the major users of employee stock option (ESOP) schemes.

However, there has been an increase in financial services and private equity firms opting for it over the past five years, said a recent study by KPMG titled ‘Employee Stock Options/Equity Incentives - Industry Insights’. The survey was conducted among 460 listed and unlisted companies including multi-nationals.

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