US now requires disclosure of the CEO to median worker pay ratio

On August 5, 2015, the US Securities and Exchange Commission released its final pay-ratio rule...Read more read more

Outcomes of superannuation governance consultation re director independence

On 19 August the Assistant Treasurer, Josh Frydenberg, advised the outcomes of the consulting on...Read more read more

Share-settled Share Appreciation Rights provide more upside reward if management can deliver value

A share-settled share appreciation right entitles the holder to a payment, in shares, equal in...Read more read more

Trends in board evaluations

Formal board evaluation processes have grown significantly in recent years in both the proportion...Read more read more

Basel Committee on Banking Supervision publishes revised international Guidelines on Corporate Governance Principles for Banks

On July 8, 2015, the Basel Committee on Banking Supervision published final updated Guidelines...Read more read more

APRA amends remuneration disclosure requirements for banks

To oblige Financial Stability Board international guidelines, APRA requires regulated banks to...Read more read more

Capital efficiency as an executive long-term incentive performance requirement

The most common executive long-term incentive (LTI) performance requirements for ASX listed...Read more read more

Financial Stability Board links executive compensation with conduct

FSB report provides important insights likely to have direct influence on remuneration practices...Read more read more

Clawback regulation gaining traction – should Australian remuneration committees consider a policy?

“Clawback” refers to the requirement to seek repayment of reward that has been vested...Read more read more

New Employee Share Scheme Tax Rules legislated with effect from 1 July 2015

The government's amendments to the rules for the taxation of benefits received under employee... Read more read more