Pensions Priorities: law reform — new reporting requirements on directors’ remuneration for UK quoted companies

Legislation came into force on 1 October 2013 that introduced a new legal framework for reporting on directors’ remuneration. The new regime applies to UK quoted companies, which means that UK companies with equity share capital included in the Official List (or listed in another state in the European Economic Area or admitted to dealing on the New York Stock Exchange or NASDAQ) will be caught, but not those quoted on AIM.

The new framework affects how information is set out in the directors’ remuneration report, which must include the remuneration policy and a report on how it has been implemented in that financial year…

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