{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-23-008560","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2023-02-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.535962+00:00","generated_at":"2026-06-19T00:42:33.461085+00:00","sec_items":["5.02"],"event_type":"other","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Eaton sets 2023 incentive metrics; ESIP PSUs target range 4,310-34,635","bullets":["Compensation Committee set Adjusted EPS and Adjusted Operating Cash Flow as 2023 Plan corporate performance criteria.","Named Executive Officer 2023 incentive targets range from 85% to 160% of base salary.","ESIP 2023-2025 PSUs target range 4,310 to 34,635; payout 0%-200% based on TSR vs 16 peers.","CEO individual target and grants approved by Board on February 23, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-23-008560","json":"https://secwatch.observer/filing/0001140361-23-008560.json","markdown":"https://secwatch.observer/filing/0001140361-23-008560.md","text":"https://secwatch.observer/filing/0001140361-23-008560.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000114036123008560/0001140361-23-008560-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000114036123008560/brhc10048816_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T00:42:33.461085+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}