We look at the difference a tailored comparator group can make in determining vesting entitlements using a relative total shareholder return hurdle.
Federal Budget Opens Fringe Benefit Opportunity, Halts AGM Review
The Australian Government has handed down the 2014-2015 budget with a number of initiatives that touch on the world of work.
KMP Report No. 9 : More Work Needed to Link Pay and Performance
Although Directors believe executive pay models have changed for the better following the introduction of the two strikes rule, they are less certain that the rule has helped foster pay for performance.
TSR Tracking – Inclusions and Exclusions
Any inclusions or exclusions from an index comparator group may affect long term incentive plan vesting.
Fair Value Analysis Shows Grant Inflation
A new report from ISS on the use of fair value for the allocation of equity to executives echoes our opinions.
Proposed Corporations Legislation Amendments
The Corporations Legislation Amendment (Deregulatory and other measures) Bill 2014 recently released by Treasury for consultation contained a number of suggested remuneration-related amendments, the implications of which may be broader than intended.
ASX Corporate Governance Principles and Recommendations
The ASX Corporate Governance Council has released the final version of its Corporate Governance Principles and Recommendations.
Succession the Hot Spot for Investors
AMP Capital has released its 2013 full-year report on corporate governance.
Recent Draft Tax Ruling
We discuss the remuneration implications of the ATO’s draft ruling on the tax consequences for employers, trustees and employees who participate in an employee remuneration trust (ERT) arrangement.
EU ups the Ante on Pay Regulation
The EU is signalling more remuneration regulation.