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Director Remuneration: a gap in the disclosure rules

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  • Martin Ward

Abstract

As a result of the recommendations of the Greenbury Committee on directors remuneration, UK listed companies must now disclose information in the annual report and accounts additional to that required by legislation. Nevertheless this paper shows that a loophole still exists regarding disclosure of specific remuneration packages for each executive director. Remuneration for outside directorships can be paid directly to the director concerned or to the company releasing them. The majority of annual reports remain silent on this matter, but where the director receives the payment there is no legal or listing obligation for its disclosure by the releasing company.

Suggested Citation

  • Martin Ward, 1998. "Director Remuneration: a gap in the disclosure rules," Corporate Governance: An International Review, Wiley Blackwell, vol. 6(1), pages 48-51, January.
    • Handle: RePEc:bla:corgov:v:6:y:1998:i:1:p:48-51
    DOI: 10.1111/1467-8683.00079
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    Cited by:

    1. Her‐Jiun Sheu & Huimin Chung & Chih‐Liang Liu, 2010. "Comprehensive Disclosure of Compensation and Firm Value: The Case of Policy Reforms in an Emerging Market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1115-1144, November.

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