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Jan 2014

Executive remuneration

Throughout this publication we have provided examples from the remuneration report that we have created for our fictitious company Generico. These examples are excerpts from the full report.

Although there is no requirement to include the directors’ remuneration policy in the remuneration report in a year in which shareholders do not have a binding vote on policy, it is likely that shareholders will encourage companies to include the policy table (as a minimum) in the report each year, to aid understanding.

Companies must disclose details of the members of the remuneration committee and the names of any advisers. The requirements apply equally to the nomination committee when considering remuneration matters for newly appointed directors.

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Executive remuneration