英文摘要 |
According to Taiwan Securities and Exchange Act, listed companies in their annual reports shall disclose the company’s remuneration policy, the average salary of all the company’s employees and any adjustments thereto, and the remuneration of the directors and supervisors. However, most companies failed to comply the rule. Starting from the importance of remuneration issue in corporate governance, this paper analyzes the different approaches on regulating director’s remuneration and executive remuneration in EU, the UK and the US. This paper further introduced HSBC Holing’s remuneration policy and remuneration report as a good practice example, and concludes some suggestions on improving Taiwan regulations and practices on directors’ remuneration policy. |