A selection of books, articles and guides on executive remuneration including sources of guidance and good practice.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
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Useful links
Getting the balance of executive pay right: Executive reward survey (January 2012)
PwC publish an annual executive reward survey, previously called 'Executive compensation review', which looks at key issues in executive remuneration practice within the FTSE 350.
Executive remuneration: Discussion paper (BIS)
Published in September 2011 by the Department for Business, Innovation and Skills (BIS), this discussion paper aims to "to gather further evidence and stimulate debate" and presents a "variety of measures that could potentially promote a clearer and stronger link between executive remuneration and company performance, and empower shareholders to hold companies to account."
What are we paying for? Exploring executive pay and performance
Report published in September 2011 by the High Pay Commission based on research by Incomes Data Services looking at the link between executive pay and company performance in the FTSE 350.
KPMG's Guide to directors' remuneration
Annual survey published by KPMG which analyses the latest trends in FTSE 350 executive directors' pay. It covers basic pay and incentives, both short- and long-term. The report also looks at the wider factors which impact executive pay and how these have changed over the year.
ABI principles of remuneration
Guidelines on executive remuneration published and regularly updated by the Association of British Insurers (ABI), designed to serve as a 'reminder of the standards of executive remuneration required of public companies by institutional investors'. The guidelines cover principles of executive remuneration and guidance for remuneration committees.
Directors' Remuneration Report Regulations (PDF 689KB/37 pages)
Checklist, commentary and related best practice from Freshfields Bruckhaus Deringer, last updated in November 2010. The checklist sets out the main requirements for a quoted company's Directors' Remuneration Report as set out in the Large and Medium-Sized Companies and Groups (Accounts and Reports) Regulations 2008.
Executive remuneration – ABI position paper
Position paper published by the ABI on 15 December 2009 intended for remuneration committees 'to help them understand how shareholders expect the ABI's Guidelines to be implemented in current conditions, and to encourage constructive dialogue between Remuneration Committees and shareholders on the delivery of core principles.'
The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
The full text of statutory instrument 2008/410 which came into force in April 2008.
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