32 results found

In the private sector bonuses are often given where performance targets are met and in order to incentivise performance.

Failure to comply with process requirements for executive payouts may invalidate payments or result in an offence.

On 23 October 2023, the Australian Accounting Standards Board (AASB) released the long-awaited Exposure Draft outlining the Australian climate-related reporting standards...

On 23 October 2023, the Australian Accounting Standards Board (AASB) released the long-awaited Exposure Draft outlining the Australian climate-related reporting standards.

On 14 November 2023, the Australian Government released what is described as the first of three tranches of proposed draft legislation implementing the QAR recommendations.

On 23 October 2023, the Australian Accounting Standards Board (AASB) released Exposure Draft ED SR1 Australian Sustainability Reporting Standards – Disclosure of Climate-related Financial Information...

Corporations Act amendments introduced a 'twostrikes' rule for the adoption of remuneration reports by listed companies.

Terminated managers normally pack up their desks. Now, they may also be able to cash in their chips.

ASIC has released an Information Sheet (INFO 271) to provide guidance to superannuation and managed funds on how to avoid greenwashing when offering or promoting sustainability-related products.

A proposed new Listing Rule will tighten the disclosure requirements.

Hayne sees a role for external supervision by regulators in the way that boards implement remuneration arrangements.

The UK proposals seek to give shareholders a binding vote on executive remuneration for the current financial year.

On 27 March 2024, Australia's climate disclosure regime moved a significant step closer to implementation, with the federal government's introduction of proposed legislation into Parliament.

The 2026–27 Budget's capital gains tax (CGT) reforms are the most significant recalibration of the investor tax base in 25 years. For gains accruing from 1 July 2027, the 50 per cent CGT discount available...

The novel COVID-19 pandemic has impacted many areas of the current landscape, including the socio-economic landscape and macroeconomic environment.

On 17 October 2018, the Australian Prudential Regulation Authority (APRA) released its Information Paper to assist authorised deposit-taking institutions ...

In this article, we reflect on key themes and issues raised by the ASIC Report on company annual general meetings.