13 March 2015
The ICSA policy team and judges of the Excellence in Governance Awards identify examples of corporate reporting good practice in FTSE 350 companies
It is critical to get remuneration reporting right. Not only is it a topic of particular public interest, but it also comes with the inherent risk that shareholders could vote against the report unless there is assurance that their interests and those of the executives are aligned.
Obviously compliance with the law is a prerequisite; in this case the Companies Act 2006. The vast majority of reporting in the period up to the end of July 2014 must also act in accordance with the new Large and...