The following Corporate guidance note provides comprehensive and up to date legal information covering:
This Resource Note outlines the main provisions of Section D of the 2016 UK Corporate Governance Code (UKCG Code), on 'Remuneration', and highlights relevant third party materials, guidance, commentary and analysis, as well as our own resources, to give practical guidance on its application.
Materials covered in this Resource Note include:
the Financial Reporting Council (FRC)'s 2018 Guidance on Board Effectiveness
the Investment Association (IA)'s Principles of Remuneration 2019
various guidance issued by the Chartered Governance Institute (previously known as ICSA: The Governance Institute)
the 2020 United Kingdom and Ireland Proxy Voting Guidelines issued by Institutional Shareholder Services Inc (ISS)
the Stewardship Guide and Voting Guidelines 2020 published by the Pensions and Lifetime Savings Association (PLSA)
the UK Shareowner Voting Guidelines, published by Pensions Investment Research Consultants Ltd (PIRC), available for purchase from PIRC's website
the Local Authority Pension Fund Forum (LAPFF)'s LAPFF Expectations for Executive Pay (March 2013) (available from LAPFF website)
resources in the Corporate practice area
Section D—Setting the scene
Section D.1—The Level and Components of Remuneration
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