Bestyrelseskonferencen oktober 2014

Størrelse: px

Starte visningen fra side:

Download "www.pwc.dk/bestyrelsesarbejde Bestyrelseskonferencen 2014 10. oktober 2014"

Max Andresen
8 år siden
Visninger:

1 Bestyrelseskonferencen oktober 2014

2 Bestyrelsesarbejde i Danmark

3 s årlige lønundersøgelse v/ Claus Høegh-Jensen, Partner, 3

4 Aflønning af ledelser s lønundersøgelse 2015 Internationale tendenser inden for ledelsesaflønning Overvejelser vedrørende long term incentives. 4

5 Undersøgelse med fokus på 2013-regnskaber Bestyrelse C20 Large CAP Mid CAP Small CAP U-noteret 9,81 9,19 7,18 6,36 9, X 2,5-3X 2-3X 2-3X 1,5-2X 1,5-2X 1,5-2X 1-2X Komitéarbejde ¼-1X Niveau komité Antal medlemmer Niveau, medlem (TDKK) Formand Næstformand Gennemsnit 395 5

2-3X 1,5-2X 1,5-2X 1,5-2X 1-2X 585 414 325 247 Komitéarbejde ¼-1X - - - Niveau

6 Undersøgelse med fokus på 2013-regnskaber Direktionsløn - gennemsnit OMXC20 Large CAP Mid CAP Small CAP U-noteret Samlet direktionsvederlag Direktionsgennemsnit (TDKK) (+9%) (+18%) (+8%) (-18%) (+31%) Variabel andel af fast løn 85% (+24) 26% (-15) 53% (+5) 30% (-30) 105% (+35) 6

261 Direktionsgennemsnit (TDKK) 11.865 (+9%) 8.044 (+18%) 6.027 (+8%) 2.983 (-18%) 9.

7 s Executive Reward Survey 2014 Hvilke tendenser vil vi se i 2015 i forhold til ledelsesaflønning? Overordnede resultater fra s Executive Reward Survey 2014 Løngennemgange viser en tendens til tilbageholdenhed Præstationsbaseret aflønning med bonus er stigende Hvad bringer 2015? 7

Overordnede resultater fra s Executive Reward Survey 2014

8 s Executive Reward Survey 2014 FTSE virksomheder FTSE virksomheder Private & Andre 84 virksomheder 8

9 Lønniveauet er øget i takt med inflationen Base Salary Base Salary ( 000) CEO Main Board Reports to Group Other

465 460 477 315 308 325 300 200 100 Main Board Reports to

10 Minimale udsving på niveauet for bonusmål Target bonus 120% 100% Target Bonus (% of salary) 100% 80% 90% 75% 75% 90% 90% 90% 75% 75% 75% CEO Main Board 60% 66% 60% 40% 40% 63% 40% 65% 60% 40% 40% Reports to Group Other 40% 40% 35% 20% 30% 30% 30% %

75% CEO Main Board 60% 66% 60% 40% 40% 63% 40% 65% 60% 40% 40%

11 Bonusudskydelse Bonus deferral % of roles subject to compulsory deferral 80% 70% 60% CEO 50% Main Board 40% 30% Reports to 20% 10% 0%

12 Aflønningen i henhold til Performance Share Plans er uændret PSP policy award levels PSP Policy award level (% of salary) 250% 200% CEO 150% Main Board 100% Reports to 50% 0%

13 Øget brug af guidelines for aktiebesiddelser men kravene er de samme % of roles with a shareholder requirement Size of shareholding Requirement 250% 100% Shareholding requirement (% of salary) CEO 200% Main Board 150% Reports to Group Other 100% 50% Roles with Shareholding requirement (% of roles) 90% 90% 90% 80% 88% 71% 68% 70% 60% 67% 59% 49% 50% 40% 28% 30% 20% 10% 90% CEO Main Board Reports to Group Other 30% 17% 1% 4% 7% 0% 0%

Group Other 100% 50% Roles with Shareholding requirement (% of roles) 90% 90% 90% 80% 88% 71% 68% 70% 60% 67% 59%

14 Lønnen på direktionsniveau er uændret mens lønnen er stigende under direktionsniveau Actual base salary percentage increase 5,0% CEO Base salary % increase 4,5% Main Board 4,0% 3,5% Reports to 3,0% Group Other 2,5% 2,0% (forecast) 14

5,0% CEO Base salary % increase 4,5% Main Board 4,0% 3,5%

15 Selskaber med uændret løn er højere i 2014 Board level salary freezes % of companies with salary freezes 35% 30% 25% 20% 15% 10% 5% 0%

16 Lønbudgetter er uændrede Respondents (%) 80% 70% 60% 50% 40% 30% 20% 10% 0% 79% plan to keep 2015 salary budgets broadly in line with 2014 figures Expected base salary increase in forthcoming year Actual; 3% Actual; 3% 2013 forecast (from 2012) 2014 forecast (from 2013) 3,0% Expected base salary % increase in forthcoming year How does next year's salary budget compare with your previous budget? 90% 2,9% 2,8% 2,7% 2,6% 2,5% 2015 forecast (from 2014) 16

forecast (from 2012) 2014 forecast (from 2013) 3,0% Expected base salary % increase in forthcoming year How does

17 Bonusudbetalinger er stigende i 2014 Actual annual bonus as % of max 80% Annual bonus (% of max) 75% CEO 70% Main Board 65% Reports to 60% 55% 50%

18 CEO s har oplevet lavere bonusvækst end andre medarbejdere % Change in bonus paid Bonus paid in 2014 / Bonus paid in 2013 ( / ) 14% 13% 12% CEO 10% Main Board 9% 8% 6% Reports to 4% 4% 2% 9% 3% Group Other 0% 2013 to

19 Antallet af nul-bonus til CEO s er højt og stigende i forhold til 2013 Proportion of roles receiving nil bonus Proportion of roles receiving nil bonus 20% 18% 16% 14% 12% CEO 10% Reports to Main Board 8% 6% 4% 2% 0%

of roles receiving nil bonus 20% 18% 16% 14% 12% CEO 10%

20 Hvad opsummerer bedst jeres aflønningsprioriteter for de næste 12 måneder? 60% 50% Respondents (%) 50% are focused on reward policies and processes 33% are focused on managing costs / value for money 40% 30% 20% 10% 0% Improving reward Focus on reward for policies and talent/retention processes Managing costs/value for money Addressing pay for performance Maximising employee engagement Business as usual 20

costs / value for money 40% 30% 20% 10% 0% Improving reward Focus on reward for policies and

21 Hvilke aflønningsområder vil I gennemgå i 2014? 60% 50% 50% are reviewing incentive design Respondents (%) 40% 30% 20% 10% 0% Bonus arrangements Long-term Overarching Benefits (e.g. Employee share Pension incentive design strategic review flexible benefits) schemes arrangements and participation and alternatives Other 21

22 Ingen incitamentsordninger passer til alle formål. Prioritér fra 1-10 (10 er det vigtigste), hvad en ny langsigtet ordning skal understøtte Reward performance in accordance with long-term strategy Flexibility in programme Align salary package with competitors for leaders/talent/specialists Recruit new employees Retain key employees Alignment with short-term incentive Drive performance culture Easy administration Alignment of interest of shareholders and participants Simplicity towards participants in understanding the programme 22

23 Få seneste nyt om bestyrelsesarbejde Nyheder, værktøjer og tilbud om arrangementer på Bestyrelsesarbejde i Danmark 2015 Trykt version ipad / iphone / PC 23

24 På gensyn Kåringen af Årets Bestyrelsesformand 2014 Den 6. november kl Tilmeld dig kåringen af Årets Bestyrelsesformand 2014 Eva Berneke, adm. direktør, KMD og Årets kvindelige bestyrelsesmedlem, holder indlæg Niels Jacobsen, Årets Bestyrelsesformand 2013 (LEGO), uddeler prisen. 24

Relaterede dokumenter

VEDERLAGSPOLITIK / REMUNERATION POLICY ASETEK A/S NIK/NIK/ /

VEDERLAGSPOLITIK / REMUNERATION POLICY ASETEK A/S 1 15. MARTS 2014 VEDERLAGSPOLITIK FOR BE- STYRELSEN OG DIREKTIONEN I ASETEK A/S REMUNERATION POLICY FOR THE BOARD OF DIRECTORS AND THE EXECUTIVE MAN- AGEMENT