United Kingdom: Executive Remuneration

Equity incentive plans are frequently described to participants as a means of aligning them with the long-term success of the business. In practice, many plans do little more than measure the length of time an individual remains employed.

For eligible companies, EMI options and growth shares each offer distinct advantages in employee equity incentives. But what happens when you combine them? This analysis explores how EMI can wrap contingent growth-share interests, the valuation principles that must be respected, and why the hurdle, exercise price and performance conditions need to be designed together to avoid accidentally over-gearing management's participation.

On 7 September 2026, the Government published its "Modernising Corporate Reporting" consultation document, setting out its proposed approach to modernising and streamlining corporate reporting requirements...

In May 2025, the European Commission launched a major public consultation on its review of the EU horizontal and non-horizontal merger guidelines ("Guidelines")...

The Investment Association (IA) published the long-awaited update to its Principles of Remuneration (Principles) in October 2024.

As the 2025 AGM and reporting season passes its peak, we reflect on what we've seen in the market so far this year and share some thoughts on developments we might expect in the rest of 2025 and beyond.

This report provides a review of the UK IPO executive compensation trends through our research on companies who have listed on the United Kingdom Main Market between January 2019...

Following on from the two administrative changes to simplify the process for granting enterprise management incentive (EMI) options introduced earlier this year...

The timetable sets out a series of ex-dividend dates with their corresponding record dates and the dates on which a listed company or AIM company is to announce the dividend...