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FRC consults on changes to the remuneration section of the Corporate Governance Code
The Financial Reporting Council (FRC) has published a consultation document putting forward various changes to the Corporate Governance Code (the Code). This article looks at the proposed changes affecting executive remuneration.
Although the changes are not extensive, if implemented they will lead to a slight shift in emphasis in many companies' remuneration reports as well as increased disclosures on clawback policy and (if applied) actual operation of clawback.
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To read commentary on the rest of the FRC's consultation on the Corporate Governance Code, please click here.