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Remuneration committee links

Practical guidance, salary surveys and other information from external websites

FRC Guidance Briefings, checklists and other guidance Reports and other publications Surveys

FRC guidance

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Guidance on board effectiveness
  • Jul 2018
  • Financial Reporting Council
Guidance "to stimulate boards’ thinking on how they can carry out their role and encourage them to focus on continually improving their effectiveness. "The guidance relates to the sections of the Code that deal with leadership and the effectiveness of the board. Section 5: Remuneration looks at the role of the remuneration committee.
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.

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Briefings, checklists and other guidance

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Director's remuneration reporting guidelines 2019
  • Jul 2019
  • GC100 and Investor Group
Guidance from the GC100 and Investor Group hosted on the NEDA website. The guidance is designed to assist companies and their investors in the interpretation of the regulations.
Governing culture: practical considerations for the board and its committees
  • Jan 2019
  • Ernst & Young
20 page paper from EY from 2019 that looks into the role of boards and committees in governing culture. Questions on culture for the consideration of the Remuneration Committee can be found on page 14.
ICGN guidance on executive director remuneration
  • Jan 2016
  • International Corporate Governance Institute
Best practice guidance for the remuneration committee and remuneration structure 'aligning interests between executives and investors to ensure remuneration plans motivate long-term value creation.'
ICGN guidance on non-executive director remuneration
  • Jan 2016
  • International Corporate Governance Institute
Best practice guidance on non-executive director remuneration looking at structure, accountability and transparency
Nomination and remuneration Committee guidance
  • Sep 2018
  • KPMG
KPMG Board leadership centre - guidance and resources to help facilitate the skills and knowledge required by both nomination committee and remuneration committee members.
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.
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Reports and other publications

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CFA UK Executive remuneration report
  • Dec 2016
  • CFA UK
An Analysis of CEO Pay Arrangements and Value Creation for FTSE-350 Companies. Report written by Lancaster University Business School and funded by CFA UK.
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.
Changing faces at the RemCo
  • Mar 2013
  • Hedley May
A report by Hedley May analysing the skills that are now required of the key players involved in remuneration committees. It also considers how companies can successfully navigate the less than favourable media and political landscape.
Executive Rewards: paying for success
  • Jun 2019
  • HM Government
Report from BEIS and Government response to the BEIS Inquiry on executive compensation
Onwards and upwards: Why companies change their executive remuneration schemes, and why this leads to increases in pay
  • Oct 2006
  • Cranfield University School of Management,
Research Paper by Ruth Bender, Cranfield University School of Management, published in October 2006. The paper 'examines some of the underlying reasons for the continued increase in executive directors' remuneration. It reports the results of 40 interviews with protagonists in the remuneration debate in FTSE 350 companies, exploring the types of change made and the reasons given for these changes.'
Remco reform: Keeping executive pay in check and governing successful organisations that benefit everyone
  • Jan 2019
  • High Pay Centre/CIPD
CIPD report on reforming remuneration policy. The role of the remuneration committees that are charged with setting and monitoring executive pay in large organisations was examined. A number of flaws in the existing model were identified and recommendations made for its reform.
Remuneration news
  • Mar 2000
  • MM&K
Remuneration consultancy MM&K publishes a regular newsletter on remuneration and share plan issues, which can be subscribed to via a mailing list.
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.
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Surveys

Alavrez & Marsal

Surveys published by the consulting firm

Deloitte

High Pay Centre

The HPC is an independent non-party think tank and publishes an annual report on FTSE 100 CEO remuneration. they also have other remuneration related publications and reports.

KPMG

KPMG publishes annual surveys which include data on salary, bonuses, share plans and long-term incentives as well as a review of updated regulatory requirements and renewed remuneration guidelines.

MMK

MMK have published the Life in the Boardroom survey of Chair and non-executive directors' fee and time commitments for 31 years. A report preview is available for free (on registration) or the full report can be purchased.

PwC

PwC published annual non-executive director fees survey, which provides an analysis of fee levels and trends within the FTSE 100 and the FTSE 250 and small cap companies. These have not been published publicly since 2017.

Quoted Companies Alliance

The QCA publishes a biannual Non-executive director's survey which includes a section on salaries and working hours of small and mid-sized quoted companies.

Disclaimer

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