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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:An appropriate regime for the remuneration of executives
Author:Luiz, S.M.ISNI
Year:2006
Periodical:The Comparative and International Law Journal of Southern Africa
Volume:39
Issue:1
Pages:57-82
Language:English
Geographic terms:South Africa
Australia
Europe
Subjects:wage policy
managers
company law
Abstract:Increased resistance to excessive levels of remuneration for executives and the need for sound corporate governance in this context requires attention to be focused on achieving an appropriate regime for the remuneration of executives. This paper considers four different approaches that could be used to achieve this. These are the requirement of disclosure of details of remuneration, the appointment of remuneration committees who are given the task of determining remuneration packages, the linking of pay to performance so that executives are not rewarded for failure and giving the shareholders the opportunity to vote on the remuneration policy of the company. The paper considers the approach adopted in Australia, the recommendations made by the European Commission and highlights South Africa's position. Notes, ref., sum. [Journal abstract]
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