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Remuneration committees

Guidance and considerations for corporate governance professionals on remuneration committees looking at executive pay and benefits.

In this section

Long term incentive schemes

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.

Booth and Booth

Family Companies and Section 994, Companies Act 2006 - most common grounds by far were exclusion of a shareholder from management of the business.

Is executive pay too high?

Executive pay is currently a hot topic – and it’s one that was discussed at ICAEW’s Corporate Governance Community event. Julia Root-Gutteridge reports.

ICAEW guidance and reports

How to end excessive pay

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

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.

Webinars and other recordings

Does remuneration benchmarking reward failure?

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.

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Directors' remuneration

Overview of key recommendations made for directors' remuneration, as well as the statutory and common law position.

Board remuneration committees

Practical guidance to assist remuneration committees with their responsibilities.

Board committees

Practical guidance on the effectiveness of audit, risk, remuneration and nomination board committees.

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Compensation impacts culture

The article discusses the impact of compensation on corporate culture. Topics discussed include program features can be assets or liabilities to the organizational culture; boards and remuneration committees can use discretion or make adjustments in the evaluation of performance against short - or long term goals; and increase in public demand for disclosure and proxy adviser and investor scrutiny.

Compensation committee and director onboarding

With top executive talent (and their pay levels) increasingly in the spotlight, the role of a board's compensation committee has taken on high visibility. Why, then, do most boards still do so little to recruit, train and orient talents for their compensation committee? Here are best practices for onboarding compensation committee chairs, as well as other new directors.

Revised Corporate Governance Code: what you need to know

The article examines whether the 2018 Corporate Governance Code of Great Britain will be able to prevent corporate failures with the introduction of changes such as the provision to encourage greater engagement of the board and the nine-year rule for directors on the company board. Topics covered include flexibility offered by the Financial Reporting Council (FRC) for the enforcement of the Code, succession planning and development of a diverse board, and excessive executive pay. * For full article please contact the Library. *

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Governing culture: practical considerations for the board and its committees

11 page paper from EY that looks into the role of boards and committees in governing culture. Separate sections look at the Nomination Committee, Remuneration Committee and Audit Committee and give questions on culture for each committees' reflection, as well as the board itself.

Investment Association principles of remuneration

Published in November 2018, 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.

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