Addleshaw Goddard

UK 200 2014 position: 22

Directors' remuneration reporting reforms — legislation finalised

All UK-registered companies with equity listed on the main market of the London Stock Exchange, in another state in the European Economic Area or on the New York Stock Exchange or NASDAQ will need to comply with the new directors’ remuneration reporting regime.

The new regime is being implemented partly through changes to the Companies Act 2006 and partly through new regulations to be known as the Large and Medium-Sized Companies and Groups (Accounts and Reports) (Amendment) Regulations 2013 (Regulations). The Regulations, which have gone through a number of drafts over the last 12 months, are now in final form and were laid before parliament for affirmative resolution on 24 June 2013.

Many companies are already taking steps to move towards compliance with the new Regulations during the 2013 AGM season. However, we thought it would be helpful to summarise the Regulations now that they have been finalised…

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