United Kingdom


  • Service: Audit
  • Type: Business and industry issue
  • Date: 20/12/2013

KPMG's guide to directors’ remuneration reporting  

Our new publication – KPMG’s guide to directors’ remuneration reporting – examines the new legislation, SI 2013/1981 (PDF 113.3 KB) requirements and application. The legislation replaces the current directors' remuneration report (DRR) requirements for quoted companies (as defined by the Companies Act 2006) for periods ending on or after 30 September 2013.
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On first look at the requirements in the new Schedule 8, it would seem little has changed from the previous requirements. However, preparers and users should be aware of some fundamental changes to the requirements.

This guide includes illustrative examples and disclosures to help companies apply the new requirements, for example, the ‘single figure table’ and new requirement for mandatory shareholder remuneration policy vote. 


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