Remuneration Committees are now considering how the impact of COVID-19 should be appropriately treated in remuneration outcomes, and also how remuneration policy and incentive structures can support business strategy when we emerge from the pandemic.
Issues vary by company and by sector, so a tailored approach is essential. The increasing acceptance amongst many shareholders of a wider variety of incentive schemes, coupled with the prevailing exceptional circumstances, may provide a unique opportunity to seek closer alignment between strategic goals and remuneration outcomes. This could also be a time to re-consider how remuneration is structured throughout the organisation.
The first annual report into FTSE 350 executive remuneration
A&M’s first annual analysis of the FTSE 350 executive pay, undertaken by our Executive Compensation experts, and based on Annual Reports published during the first half of 2020, provides a clear overview of how executive pay is moving, including:
- Remuneration policy changes
- Pension
- Post-cessation shareholding policy
- Environmental, social and governance (ESG) metrics
- CEO pay ratio
The full report also includes a quick reference guide, providing a quartile analysis of the following:
- Base salary
- Employer pension allowance
- Annual bonus
- Long-term incentive
- Target total remuneration
- Single total figure remuneration
- Shareholding requirements
How can A&M’s Executive Compensation team help?
A&M Executive Compensation Services is well-positioned to advise Remuneration Committees through this period. Engagements are led by a Managing Director who attends all meetings and is actively involved in all deliverables.
This ensures you always have access to the right level of advice, particularly when making critical decisions under time pressure. Our Managing Directors have a combined 80+ years of experience in advising on executive remuneration matters.
If you have any questions regarding the content in this report, please contact one of the authors.
Related Insights
A&M’s first annual analysis of the FTSE SmallCap executive pay, undertaken by our Executive Compensation experts, and based on Annual Reports published during the first half of 2020, provides a clear overview of how executive pay is moving.
The IA has today written to FTSE All Share Remuneration Committee Chairs to summarise the outcome of its annual review of its Principles of Remuneration.
Code of Practice 9 – What Is It and Is It Right for You?
December 12, 2025
At A&M, we regularly work alongside our clients’ existing advisors to ensure that they benefit from our extensive experience in managing Code of Practice 9 enquiries.
A&M Benefits Reference Guide
December 11, 2025
Many of the limits that pertain to qualified retirement plans and benefit plans are set by the Internal Revenue Service (IRS) and are subject to cost-of-living adjustments. In 2026, employees will be able to increase their retirement savings and contributions to health savings accounts as a result of the increased limits. The IRS limits for 2026 are summarized in the table below along with certain important compliance deadlines.
Pharma in Focus: A Prescription for Thai Tax & Tariff Health
December 8, 2025
Alvarez & Marsal recently hosted an engaging and practical session tailored for tax, finance, and trade professionals in the pharmaceutical industry. This first edition of our Thailand Tax Talk: Industry Series explored how tax leaders in the pharma sector can respond to increasing regulatory pressure, operational complexity, and cross-border trade disruption.
Supreme Court Upholds Delhi High Court Ruling: Indian Subsidiary Does Not Automatically Constitute PE, and No Further Profit Attribution Is Warranted Once the Subsidiary Arm’s Length Remuneration Is Paid
December 5, 2025
The Supreme Court’s affirmation of the Delhi High Court ruling in the Progress Rail case provides important clarity on Permanent Establishment standards in India.
The decision reinforces key principles on control, core functions, agency thresholds, and profit attribution.
It further underscores that arm’s-length remuneration to Indian subsidiaries precludes additional attribution.
A significant development for multinational enterprises evaluating their India-linked operating models.
