GRG Remuneration Insight 72

by Denis Godfrey & James Bourchier

Selecting the companies to be included in a comparator group represents a significant challenge for many companies, with the primary criterion of the group being “fit for purpose”. Here we discuss three other purposes relating to (KMP) remuneration being (1) external market benchmarking of KMP remuneration, (2) internal database composition and – for companies that use TSR – (3) long term incentive performance.