Say-on-pay

问题如下：

Which of the following statements concerning executive remuneration is most likely correct?

选项：

A.

A claw-back policy means shareholders can vote and/or provide feedback on remuneration issues.

B.

“Say-on-pay” provision allows a company to recover previously paid remuneration if certain events, such as financial restatements are uncovered.

C.

There is increasing concern among investors regarding “excessive” remuneration, often represented by the ratio of CEO pay to average-worker pay.

解释：

C is correct. In evaluating a company’s executive remuneration, investors typically consider whether the company’s remuneration policies and practices provide appropriate incentives for management to drive the value of a corporation.

A is incorrect. “Say-on-pay” provision means shareholders can vote and/or provide feedback on remuneration issues

B is incorrect. A claw-back policy allows a company to recover previously paid remuneration if certain events, such as financial restatements are uncovered.