Articles & features
FRC Wates Principles report: six lessons for preparers
- 11 Dec 2025
- ICAEW Insights
The FRC’s latest insights report on Wates Principles reporting highlights several ways that preparers can improve disclosures.
The case for high CEO pay is magical thinking
- 23 Apr 2025
- ICAEW Insights
A more positive view among corporates and investors of blockbusting CEO pay is based on a flawed prospectus, warns a leading management expert.
How a CEO’s pay package influences corporate culture
- 15 Apr 2025
- ICAEW Insights
The composition of a CEO’s pay deal can have a direct effect on how a company behaves. Aligning remuneration with corporate operations is key.
Net zero is a chance to say yes
- 03 Apr 2024
- Andy Boteler, Director of Finance at Riverford Organic Farmers
Andy Boteler is Director of Finance at Riverford Organic Farmers, is Senior Independent Director and Chair of Audit and Remuneration Committee at LungLife AI and is Chair of Audit Committee at Octopus AIM VCT PLC. Here, he shares his perspective on what it means to be an FD in a purpose-led, employee-owned organisation.
Executive pay rises amid cost-of-living crisis
- 31 Aug 2023
- ICAEW Insights
Average CEO pay is now 118 times that of the average UK worker, compared with 108 times in 2021 and 79 times in 2020.
Hefty executive payouts come under the spotlight
- 05 Apr 2023
- ICAEW Insights
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?
UK executive pay increasingly linked to ESG targets
- 17 Jan 2023
- ICAEW Insights
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.
More guidance for furloughed directors on annual payrolls
- 29 Jan 2021
- ICAEW
29 January: ICAEW’s Tax Faculty highlights updated HMRC guidance confirming that directors paid annually and claiming grants under the third version of the Coronavirus Job Retention Scheme must align salary payments with claims.
Guidance
CORPORATE GOVERNANCE
How to end excessive pay
- Thought leadership report
- May 2018
- PDF (489kb)
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.
Executive Remuneration: Factors influencing consultants’ advice
- Report
- May 2017
- PDF (466kb)
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.
CPD Training courses
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Webinars and other recordings
How should a board approach exec pay?
- Podcast
- 16 Feb 2023
In this special Insights In Focus episode, we discuss the thorny and often contentious topic of executive pay.
CORPORATE GOVERNANCE COMMUNITY
Does remuneration benchmarking reward failure?
- Webinar
- 28 Mar 2017
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.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 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.
Exclusive
Board remuneration committees
- eBook chapter
- 2025
- Andrew Chambers
- Bloomsbury Professional
- Corporate Governance Handbook
Practical guidance to assist remuneration committees with their responsibilities.
Exclusive
Board committees – terms of reference
- eBook chapter
- 2025
- Andrew Chambers
- Bloomsbury Professional
- Corporate Governance Handbook
Appendix 4 gives terms of reference for the following committees: audit committee, remuneration committee, nominations committee, finance committee, HR/personnel committee, standing orders committee and risk committee.
Exclusive
Directors' remuneration
- eBook chapter
- 2025
- Saleem Sheikh
- Bloomsbury Professional
- Company Law Handbook
Overview of key recommendations made for directors' remuneration, as well as the statutory and common law position.
Terms of use:
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eBooks
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Exclusive
Human capital and compensation governance
- eBook chapter
- 2024
- Richard Leblanc (Editor)
- Wiley
- Handbook of Board Governance
Explores the practical realities of corporate governance in public, private, and not-for-profit environments. Part 8 includes board oversight of executive pay, the effective compensation (remuneration) committee, and ESG issues in relation to human capital and executive incentives.
Exclusive
Hiring, evaluating and dismissing the CEO
- eBook chapter
- 2024
- Richard Leblanc (Editor)
- Wilrey
- Handbook of Board Governance
Explores the practical realities of corporate governance in public, private, and not-for-profit environments. Part 1 deals with the boards interactions with the CEO, including: CEO succession planning, model position description, performance, evaluation and compensation policy, and board oversight of CEO misconduct.
Exclusive
Executive directors
- eBook chapter
- 2017
- ICSA Publishing
- ICSA Publishing
- The ICSA Corporate Governance Handbook
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.
Exclusive
The board structure and its committees
- eBook chapter
- 2017
- ICSA Publishing
- ICSA Publishing
- The ICSA Corporate Governance Handbook
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.
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.
Useful links
UK Corporate Governance Code
- Jan 2024
- Financial Reporting Council
UK Corporate Governance Code 2024 (for accounting periods on or after 1 January 2025). Section 5: Remuneration looks at the remuneration committee and executive remuneration.
UK Corporate Governance Code 2018. Section 5: Remuneration looks at the remuneration committee and executive remuneration.
Remuneration committee - terms of reference
- May 2022
- Chartered Governance Institute UK & Ireland
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.
Role of the RemCo: How to achieve good governance of pay, people and culture
- Jul 2021
- High Pay Centre / CIPD
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.
Changes in remuneration reporting following the UK Corporate Governance Code 2018
- May 2020
- Financial Reporting Council
Report written by the University of Portsmouth for the FRC on changes in remuneration reporting since the updated UK Governance Code in 2018.
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