A guide to the presentation and disclosure requirements for remuneration reports of listed companies, including frequently asked questions.
This workbook assists Australian listed companies comply with the requirements of the Corporations Act 2001 and Regulation 2M.3.03 of the Corporations Regulations 2001 for remuneration reports of listed companies in Australia. It provides a structured approach to understanding and fulfilling the obligations set out by the relevant legislation.
The workbook applies to annual reporting periods ending on or after 30 June 2024. It replicates the remuneration report checklist included in our Tier 1 financial reporting checklist, includes guidance, adds frequently asked questions (FAQs) and simplifies wording to provide further clarification and address common queries related to presentation and disclosure requirements. Either version of the checklist can be used for 30 June 2024 reports.
This checklist is not applicable to registrable superannuation entities (RSEs) preparing remuneration reports under the Act. See our June 2024 RSEs remuneration report checklist.
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