The new remuneration report — Second impressions
This publication from Deloitte shares our second impressions of how companies are addressing the new Directors' Remuneration Report requirements. Our review covers the reports of six FTSE 100 constituents with a financial year ending on 30 September 2013 and 47 of those with financial years ending in December 2013.
As well as noting some interesting developments in the remuneration arrangements for executive directors, this review focuses on how information has been disclosed rather than what has been disclosed.
We have particularly highlighted some of the new disclosures where there are choices and decisions to be made about what ad how information should be communicated and where we believe most companies are focusing their attention.
The full publication can be downloaded below.
