Article

Remunerating the board of directors

Best practice in director remuneration policy and packages

In proposing a remuneration policy for the board of directors, the remuneration committee must ensure that the mix of fixed and variable pay meets the company’s needs and strategic objectives. This Deloitte best practice guideline focuses on director remuneration policy and packages.

Remunerating directors

Best practice in executive remuneration requires that the remuneration policy for directors provides for a mix of fixed and variable pay, in cash, shares and other elements. Incentives should be based on targets that are stretching, verifiable and relevant. 

Did you find this useful?