The goal of this Master thesis is to explore and identify the factors of ESOP share holding and comprehend what kind of impact it has over the development of the share holding of the employees in Croatia and to show it on a concrete example of a chosen company, and that is in this case the company Adris grupe d.d. ESOP – Employee Stock Ownership Plan is a plan or Program created for the employees to acquire the sense of participation in governance and development of the company. Therefore the employees are encouraged to buy company shares. The ESOP Plan is acknowledged and privileged by tax authorities and politics, especially in the USA. The employees usually become real owners after five to seven years of service. Within this Plan the employer usually gets a loan that enables him to buy his company shares for the employees, and which is paid off from future revenues, dividends and contributions of the employer to ESOP. Many companies decide on the introduction of employee share ownership, because they consider that the ownership is primarily a financial incentive that connects the interests of the employees with the interests of the company. Stock Options represent the most popular form of long-term stimulation of employees, which are among other things contributed by the law legislation and tax credits that are accompanying them. In the beginning stock options were exclusively reserved for high management and key experts, and nowadays there is a tendency toward including as many employees as possible.