As the AGM season is fast approaching, we have prepared a summary of proxy advisor and institutional investor views for your reference.
Why do Companies use Fair Value?
Credit Suisse has released a further research note investigating the reasons for organisations’ use of fair value to allocate equity under incentive plans.
Eyes on Employee Share Scheme Rules
The government has reportedly indicated it is ready to revoke controversial employee share scheme legislation changes that were put into place in 2009.
Potential IPO Red Flags
We have noticed an increasing number of floats coming to market with executive incentive plans that contain features not in accord with broad market practice and, frankly, incoherently structured.
Pay for Performance in the ASX 100
Egan Associates is observing a more disciplined commitment by Boards in ensuring incentive payments are governed by financial, operational and strategic performance.
KMP Report No. 11 : Board Cost of Governance
John Egan explores whether Non-Executive Directors are appropriately rewarded for the risks they assume, the depth of their experience and the time commitment they offer.
Accurate Disclosure of the Remuneration Structure
Methods for revealing the proportion of reward split between fixed remuneration and potential earnings under incentive programs vary significantly.
Are you Ready for 1 July?
We flag a number of changes you should be aware of for the start of the 2014-2015 financial year.
Challenges with the Statutory Reporting of Rights Grants to Executives
Daniel Yin examines two critical issues which often emerge when ASX companies prepare their Remuneration Report.
Remuneration Value Not the Same as Accounting Cost
Credit Suisse has released a research note stating that a large number of ASX 100 companies are understating the value of performance rights or shares they are granting to executives under long term incentive plans.