Ordinance against excessive pay in listed companies, 2014

Switzerland Current 2014

The Ordinance against excessive pay in stock exchange listed companies requires such companies to publish a remuneration report (also known as a compensation report) covering the compensation granted to directors, executives and advisory board members presented to shareholders for approval at the annual general meeting (AGM).

Scope

Governance

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Listed companies and pension institutions

Issuer type

Business/Trade/Industry

Type of instrument

Legislation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Project Partners