Remuneration reporting: when change happens

Remuneration reporting guidance

This report examines the remuneration reporting issues companies may encounter when experiencing change. This may include changes to key management personnel, business structures or changes to the elements of remuneration.

Director, Department of Professional Practice

KPMG Australia


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Colour powder in a bowl

Incorporating these various types of changes into the remuneration tables and accompanying narrative, while still balancing clear communication to shareholders and compliance with the Corporations Act, often presents challenges.

In this guide, we address common areas of change and consider the implications on the amounts of remuneration and other areas of disclosure.

Highlights from the report

  • How to reflect changes in the people that are considered key management personnel.
  • Potential impacts of new or promoted key management personnel on remuneration amounts and other disclosures.
  • Disclosures to make when a person ceases to be a key management personnel.
  • Guidance on calculating the amounts to be included in a remuneration table related to performance conditions.
  • Considerations when a client is involved in an initial public offering or business combination.
  • Disclosures that are required when a company receives a ‘strike’ from a shareholder vote.

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