Disclosing director remuneration in annual reports

This Guide to disclosing director remuneration in annual reports aims to support transparent and consistent disclosure of director remuneration.

Good governance practice expects reporting that is open and meaningful and goes beyond ‘tick box’ compliance. Effective communication about remuneration information with shareholders and the wider public helps build trust and confidence in companies.

This Guide to disclosing director remuneration in annual reports aims to support transparent and consistent disclosure of director remuneration. It provides a brief framework for disclosing director remuneration that includes details such as board and committee fees received, and explanations about any other benefits or payments received by directors.

Developed for NZX-listed companies, the guide can be used by boards of all types of entities.