---
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"
generated_at: "2026-06-19T00:42:33.461085+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Eaton sets 2023 incentive metrics; ESIP PSUs target range 4,310-34,635

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 5.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-23-008560
- JSON: https://secwatch.observer/filing/0001140361-23-008560.json
- Plain text: https://secwatch.observer/filing/0001140361-23-008560.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.