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.
Productivity of a F1 Support Team
Does F1 racing showcase a perfect example of productivity at its best? Or workforce attributes reflecting the opposite?
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.
TSR Tracking: How Smooth is Too Smooth?
It is important to make an informed decision at an early stage as to what level of smoothing will be used to measure relative TSR performance.