This document sets out how and when companies will be affected by new reporting requirements in the Companies (Directors’ Remuneration Policy and Directors’ Remuneration Report) Regulations 2019.
The regulations implement Articles 9a and 9b of European Directive 2017/828/EC1, commonly known as the Revised Shareholder Rights Directive.
The Regulations were made on 22 May 2019 and apply to company reporting on financial years starting on or after 10 June 2019.
A full list of the new measures, and the extent to which they were already given effect in previous UK law prior to the Regulations, is available. View the list (PDF, 67KB, 13 pages).