AASB Staff Paper: Review of Executive Remuneration Disclosure Requirements

Thursday, September 30, 2021

The staff paper Review of Executive Remuneration Disclosure Requirements assesses how the current Australian executive remuneration disclosure requirements compare to selected overseas jurisdictions for for-profit (listed), not-for-profit and public sector entities to provide further input into the public discussion on this topic.

The comparison of jurisdictions suggests that Australia sits at the top end of the disclosure requirements in terms of the level of detail that must be disclosed for listed entities, indicating that there could be opportunities in Australia for cutting red tape and further streamlining disclosure requirements.

This staff paper aims to provide a basis to support relevant regulators, working collaboratively with other standard setters, users and stakeholders, in their efforts to keep Australian executive remuneration reporting aligned with global best practices.

Upcoming AASB Agenda Consultation 2022-2026 will provide an opportunity to gather further feedback on this topic, such as identifying the key users and their information needs.

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