GRG Remuneration Insight 43

by Denis Godfrey & James Bourchier
30 October 2012

Boards have great difficulty in selecting the approach to be applied to assessing TSR performance. It is important for the TSR assessment approach selected to be directly aligned with shareholder/investor expectations so that vesting can be calibrated to those expectations. In the Remuneration Report the vesting of LTI grants and company performance should be shown to be in alignment.