Directors’ remuneration: the new regime from 1 October 2013

Changes to the directors’ remuneration report requirements for quoted companies come into force this autumn and will apply to annual reports issued prior to the 2014 AGM season.

Quoted companies, their directors and advisers should therefore: consider carefully the company’s remuneration policy — drawing up the remuneration policy and getting it approved by a binding vote of shareholders will be key obligations; familiarise themselves with the detail of the requirements, to ensure they are collating all the requisite information for the new-style remuneration reporting; and consider the timing — for most companies, the new requirements will apply for AGMs held in the spring/summer of 2014, but this will depend on the company’s financial year end…

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