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ESOS is a scheme whereby the employee will be granted the right to subscribe the share option which enable them to buy the shares of the listed company at price far lower than its current market price.
From the view of a business owner, issuing ESOS is one of many ways for an employer to reward its employee. The unique thing about this scheme is that it enables its subscribers to own a fraction of the company they work for. In optimal situation, the option subscriber will work harder for that company that he/she also a fraction of it
Fly me to the moon
Let me play among the stars
And let me see what spring is like
On a-Jupiter and Mars
In other words, hold my hand
In other words, baby, kiss me