Executive director remuneration is an important field of corporate governance, and is of relevance to companies and investors. Remuneration structures should provide meaningful and rigorous incentives for a company’s executive management. With the growing trend of investor “say on pay” votes in many markets, investors have taken a more active role in the remuneration debate. Moreover remuneration also features as a subject of engagement between investors and companies. At the same time, many investors remain concerned about remuneration structures that are unduly complex, employ inadequate performance metrics, or provide a disproportionate quantum of reward that is difficult to justify.