Manuel Del Linz

The Regulation of Managers' Compensation in Listed Companies and an Examination of the first Remuneration Reports

  • Abstract

Informations and abstract

Keywords: executives compensation, remuneration report, say on pay.

This paper tackles the subject of managers' pay in listed companies, with particular attention to the newly introduced duty of drafting reports on remuneration, by analyzing multiple pieces of legislation dealing with the matter that have been enacted at various legislative levels in our regulatory environment. The paper briefly reconstructs the iter through which such regulatory approach has developed and verifies, also in a comparative perspective, the level of adaptation of domestic legislation to EC directives. Moreover, the paper conducts an empirical analysis of some management remuneration reports recently issued by listed companies operating within the financial and insurance industry in Italy, in order to evaluate the degree of implementation of such regulations and to point out the need of further intervention.

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