GRG Remuneration Insight 55
by Denis Godfrey & James Bourchier
30 November 2013
Shareholder value is created when management either delivers performance in excess of market expectations, and/or when it convinces the capital markets that it has put a strategy in place that will enable it to do so. The article discusses the application of this simple tenet of finance in the context of setting goals and establishing business performance measurement systems particularly when designing executive reward plans.