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Authors: Alexandra Beidas, Cara Hegarty, Mirit Ehrenstein, Bradley Richardson

FRC 2022 review of corporate governance reporting: executive pay

The FRC’s third review of companies’ reporting against the Corporate Governance Code finds an improvement in the quality of reporting. More companies are disclosing Code areas where they ‘explain’ rather than ‘comply’, but there are too few meaningful explanations.

This briefing considers the FRC’s findings on compliance and reporting on the Code’s remuneration provisions including malus/clawback, discretion, shareholder/workforce engagement. It also looks ahead to the upcoming consultation on Code changes, part of reforming the audit and corporate governance framework.  

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