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Deloitte Executive Compensation Report

Shareholder Alignment and Company Performance and Executive Pay

Welcome to our second executive compensation report. This report summarises seven years’ worth of executive remuneration disclosure, and company performance data of the JSE Top 100 companies, and now also the Second Tier 150 (“ST 150”) companies.

With the full implementation of King IV™ taking place, there is an increasing debate on the design and implementation, the documentation, communication and disclosure of executive pay. Deloitte is of the view that the debate between stakeholders in South Africa requires an authoritative and balanced overview of the recent past years in order to inform this debate, both now and into the future.

The intention of this report is to identify and comment on the major issues that all parties to the debate will face in the future years. The outcome of this review focuses in the main on the disclosure and governance linkages of executive remuneration. We provide a review of current practice in the JSE listed companies, and attempt to establish the broad linkages between the growth in shareholder value creation and company performance, both of them in relation to the growth in executive pay over a seven-year period.

How can Deloitte help

The Deloitte executive compensation team covers all aspects of executive remuneration and share scheme design and advisory services. Our team includes remuneration, share plan, tax and accounting specialists, governance experts and lawyers. We are able to provide advice on all aspects of executive remuneration with expertise in all areas including implementation, investor relations, corporate governance, accounting, legal and tax issues.

Previous versions

This report summarises a year of research which includes an analysis of 6 years’ worth of executive remuneration and company performance data and a detailed review of the remuneration reports of the JSE Top 100 companies.

Deloitte Executive Compensation Report June 2017

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