Director Remuneration: a gap in the disclosure rules

Martin Ward

Corporate Governance: An International Review, 1998, vol. 6, issue 1, 48-51

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.

Date: 1998
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.1111/1467-8683.00079

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:corgov:v:6:y:1998:i:1:p:48-51

Ordering information: This journal article can be ordered from
http://www.blackwell ... ref=0964-8410&site=1

Access Statistics for this article

Corporate Governance: An International Review is currently edited by William Judge

More articles in Corporate Governance: An International Review from Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().