13 March 2015
The potential challenges and early observations on second year directors’ remuneration reporting under the new regulations
With the dust hardly settled on the inaugural year of reporting under the new Directors’ Remuneration Reporting Regulations enacted in October 2013, attention is now fully switched to reporting for a second time.
We reported in the June 2014 issue of Governance + Compliance that the new regulations had prompted a consistent reporting format and style, but it was difficult to distinguish any report as best in class. Though, in our view, this is appropriate given the differing dynamics and...