NO.PZ2022120702000093
问题如下:
What is the best way a company’s Board can prevent excessive executive remuneration and keep executives accountable to shareholders?选项:
A.Align executive pay to industry standards. B.Avoid remuneration which vests over a several year period. C.Link pay to company Key Performance Indicators. D.Vote for regular executive pay increases.解释:
防止高管薪酬过高并且使高管对股东负责的最佳方法是将高管薪酬与公司业绩,年度绩效指标(KPI)挂钩。KPI的计算包含财务指标和非财务指标。非财务指标会考察高管的个人表现和ESG相关因素。记得说过股东会看平均值啊,management才看KPI