COMMUNICATION FROM THE COMMISSION Guidelines on …

DG 01/03/2019 1(18) COMMUNICATION FROM THE COMMISSION Guidelines on the standardised presentation of the remuneration report under Directive 2007/36/EC, as amended by Directive (EU) 2017/828 as regards the encouragement of long-term shareholder engagement Table of contents 1. Introduction 2. Purpose 3. Scope 4. Key principles 5. Standardised presentation Introduction Total remuneration for directors Share-based remuneration Any use of the right to reclaim Information on how the remuneration complies with the remuneration policy and how performance criteria were applied Derogations and deviations from the remuneration policy and from the procedure for its implementation Comparative information on the change of remuneration and company performance on shareholder vote 6.

Executive/Non-executive directors: Differing remuneration arrangements can apply to executive and non-executive directors, members of administrative, management or supervisory bodies and chief executive or other officers. Where the Directive so requires and the guidance is to present information for ‘directors’, such information should ...

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  Creditors, Executive, Non executive director

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