Corporate Governance Community
Stay up to date with the latest news and developments in corporate governance, which will help you in your work as a corporate governance professional, a member of a board or a non-executive director. Free to join.
Guidance and considerations for corporate governance professionals on remuneration committees looking at executive pay and benefits.
As we await the verdict of the lawsuit challenging a $56bn pay package from Tesla to Elon Musk by aggrieved shareholders of the carmaker, is enormous executive remuneration really necessary – or indeed ethical – in today’s market?
The UK’s top companies are increasingly including ESG corporate goals in executive pay plans, suggesting investor pressure for greater ESG disclosure is taking effect, new research shows.
The manner in which senior executives of large public companies are remunerated is a high-profile issue and one which is likely to become even more sensitive in the context of Coronavirus.
New legislation and the UK Corporate Governance Code are forcing companies to consider a much wider agenda in the upcoming AGM season.
Our first application of the Connect and Reflect approach looks at how organisations can tackle excessive executive pay. It requires connecting with the public on pay, reflecting on what is said and taking action if it is required. In this paper we examine the challenges and provide a 10-step action plan to support boards in their approach to remuneration of executives.
This briefing examines the factors that influence the advice executive remuneration consultants provide to their clients. Based on insights from interviews with consultants, the briefing identifies the key factors influencing their advice and their client relationships.
In this special Insights In Focus episode, we discuss the thorny and often contentious topic of executive pay.
Mark Freebairn, Partner and Head of the Financial Management Practice at Odgers Berndtson, and Ruth Bender, Professor of Corporate Financial Strategy at Cranfield School of Management, discuss executive pay and remuneration benchmarking.
Disclaimer: The opinions expressed by external guest speakers in interviews or other publications included on this website are, by their nature, those of the speaker. They are not necessarily fully endorsed by the ICAEW or purport to reflect the official policies and views of the ICAEW or its members.
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Overview of key recommendations made for directors' remuneration, as well as the statutory and common law position.
Practical guidance to assist remuneration committees with their responsibilities.
Practical guidance on the effectiveness of audit, risk, remuneration and nomination board committees.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please note that ICSA publications are only available to ICAEW members and ACA students. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com
Chapter 12 - The role of the executive director, chief executive and finance director are outlined as well as director remuneration and the roles and responsibilities of the remuneration committee. Pay, pensions and other benefits, disclosure requirements, contracts and severance are also covered.
Chapter 3 deals with the structure of the board, its governance role and responsibilities. It also gives brief overviews of the different types of board committees, including: audit; nomination; remuneration; and risk committees. These are dealt with in more detail in later chapters.
This title provides comprehensive, expert-led coverage of all aspects of corporate governance for public, nonprofit, and private boards. This section comprises five chapters on the subject of executive remuneration, the remuneration committee and performance measurement and incentives.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
The Library & Information Service provides a hand-picked collection of industry press articles as a benefit of membership. If you are unable to access an article, please see our Help and support or contact library@icaew.com
The article discusses several foundational principles for compensation committees in developing new approaches to executive pay. The foundational principles include the need to prioritize stakeholders, the need to focus on engagement rather than retention and the need for the boards to align performance and pay outcomes to create the appropriate incentives.
COVID-19 is challenging compensation committees who must consider the impact on employee and executive compensation
Article discusses Integrating environmental, social and governance (ESG) metrics into pay plans. Topics discussed include quantify the right ESG metrics to hold management accountable for their outcomes; quantify the right ESG metrics to hold management accountable for their outcomes; and reducing energy usage, reducing waste, or offsetting emissions.
Terms of use: You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Grant Thornton's review of the annual reports of 273 of the UK’s FTSE 350 companies with years ending between April 2021 and June 2022.
Guidance note for a 'company seeking to comply fully with the requirements of the UK Corporate Governance Code, published in July 2018 (the Code).' The ICAEW Library also holds a reference copy.
Published in November 2021, the annual report from the Investment Association reflecting best practice for listed companies. A number of related documents, including 'Joint Statement on Executive Contracts and Severance by the ABI and NAPF', are available from the Institutional Voting Information Service (IVIS) website.
High Pay Centre and CIPD research offering practical guidance to HR leaders and board members on how to improve their people and pay governance through Remuneration Committee reform and the inclusion of the workforce in the pay-setting process.
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.