Updated GC100 and Investor Group Directors’ Remuneration Reporting Guidance

Linklaters is proud to have supported the GC100 and Investor Group in the update of their Directors’ Remuneration Reporting Guidance, the first such update since 2019. The revised Guidance reflects both evolving market practice and investor expectations, and introduces a range of clarifications and practical updates to assist companies in preparing directors’ remuneration report disclosures. 

The Guidance also clarifies the interaction with the UK Corporate Governance Code, especially on significant votes against resolutions, employee engagement, and workforce pay and conditions.

Further details are set out in the briefing.