7 Areas of Focus for this AGM season

Alvarez and Marsal Global have this month published a useful guide to what they consider the 7 key areas of focus for this AGM season in terms of Directors’ Remuneration Report (DRR) preparation. The themes are summarised below, and the report may be found at the following link DRR Preparation – 7 Areas of Focus This Year | A&M TAXAND (alvarezandmarsaltax.com):

• Providing context and rationale for executive director salary increases.

• Disclosing alignment and engagement with the wider workforce.

• Justifying the annual bonus outcome.

• Explaining the approach to LTIP vesting, including on “windfall gains”.

• Ensuring effective disclosure on next years’ incentives, including ESG.

• Creating a user friendly DRR.

• Responding to shareholder concerns.