ACCENTURE 2017 PROXY STATEMENT Executive Compensation 42

NET REVENUE 53rd Percentile MARKET CAPITALIZATION Accenture 53rd Percentile

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.

PEER GROUP FOR ASSESSING FISCAL 2017 COMPENSATION 

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

ACCENTURE VS. PEER GROUP*

NET REVENUE MARKET CAPITALIZATION

Accenture 53rd Percentile Accenture 53rd Percentile

* Reflects the most recent fiscal year end results

The Compensation Committee also reviewed, for reference, a report prepared by 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.

COMPENSATION PROGRAMS This section describes the elements of our named executive officers’ compensation, which consist of the following:   CASH COMPENSATION LONG-TERM EQUITY COMPENSATION • Base Compensation • Key Executive Performance Share Program • Global Annual Bonus • 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.

Base Compensation

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.