Some industry commentators believe that the vote on the remuneration report becomes purely a vote on performance rather than a consensus on whether the remuneration framework is sound.
Infographic: Director Tenure
The disclosure and justification of Director tenure has become a major feature of annual reports leading up to the 2014 AGM season.
Remuneration Trends From 2014 Annual Reports
We observe some interesting trends from the 2014 of Australia’s leading companies.
When Boards Become Management Mark 2
An undercurrent of concern has emerged in recent years that the reality of a Directors’ role does not match the expectations of regulators and the public.
Proposed Employee Share Scheme Changes
The Federal Government has proposed two critical changes to the employee share scheme tax provisions.
Taxing of Employee Equity
It is clear that the radical changes to the taxing of employee share plans announced in the 2009 Commonwealth Budget have implications that have not been considered by the proponents.
World News Round-up
Egan Associates provides a synopsis of selective remuneration developments from around the world including the most recent initiatives from China.
Supercharge Your Board
Vince Murdoch flags key initiatives which Boards can take to contribute to their effectiveness.
At Risk Reward — The Long Term Incentive
John Egan highlights the key principles and design features which Boards need to address in structuring LTI plans.
At Risk Reward — The Annual Incentive
John Egan discusses the core design features of the STI plan and also comment on gateways, modifiers, KPI weighting, payment deferral and the exercise of discretion.