IMA principles of remuneration

Principles that set out institutional shareholders' expectations for executive remuneration policies and practices, issued and periodically updated and supplemented by the Investment Management Association (IMA), and formerly issued by the Association of British Insurers (ABI). These principles are most influential for listed companies, but all companies are encouraged to observe them in the spirit of best practice. The principles incorporate issues dealt with in more detail in the ABI/NAPF Joint Statement on Executive Contracts and Severance (see Best practice on executive contracts and severance - a joint statement by the ABI and NAPF).

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