Based on the November 2026 GuerdonNews®, we explore executive remuneration through the lenses of proxy policy update, proxy voting policy survey results, EPS outlook, and remuneration strike action plan.

Key Takeaways

• Dr. Christoph Walser has been appointed as Managing Director of the GECN Group, bringing over 20 years of executive operational leadership across retail, consumer goods, and professional services following his collaboration through GECN's AI Centre of Excellence.
• The 2026 ISS Global Survey indicates that 50.9% of APAC investor respondents favour holding both directors and audit firms accountable when severe audit sanctions occur, while global investors prioritize formulaic transparency and pay-for-performance rationale across discretionary and hybrid incentive frameworks.
• Effective September 2027, Glass Lewis will replace its single benchmark policy with four distinct research perspectives—Business Fundamentals, Foundational Governance, Global Stewardship, and Sustainability Focused—requiring boards to map executive pay and governance practices against their specific investor base expectations.
• Although average forecast 3-year EPS CAGR for ASX 100 companies decreased from 16.7% to 14.2%, 67% of sampled companies maintained their FY27 LTI targets unchanged from FY26, creating potential friction with shareholders and proxy advisers comparing targets against analyst consensus.
• When facing a remuneration strike threat or vote, boards should systematically triage whether pushback stems from disclosure ambiguity or core structural flaws, preserving strategically sound pay models while actively engaging key institutional investors during the off-season.

Original Guerdon Associates Articles

• GECN Group appoints Dr Christoph Walser as Managing Director
• Perspectives on Global Investor Voting Priorities
• Upcoming Glass Lewis changes will split 2027 AGM recommendations
• Tempered EPS Growth Outlook, Unchanged LTI Targets
• Got, or getting, a Remuneration Strike? Don’t Panic.

Hit Follow so you don't miss the next episode.

Visit our website at guerdonassociates.com.

Disclaimer: This podcast is generated by third-party AI based on Guerdon Associates research and articles. The AI draws on Large Language Models (LLMs) for AI generated commentary utilising material prepared by Guerdon Associates. While Guerdon Associates humans curate the podcasts, the firm makes no warrant regarding the AI's interpretation, opinions, or accuracy. This audio does not constitute professional advice. To read our original, human-authored research and articles on which the podcast is based, or to learn about our remuneration advisory services, please visit guerdonassociates.com.

Hosted on Acast. See acast.com/privacy for more information.

In this episode of the Guerdon Associates podcast, we explore executive compensation through the lenses of pay standardisation, risk-alignment regulations, dividend-growth incentive trade-offs, and evolving global governance trends.

Key Takeaways

• The growing standardisation of executive pay structures prevents companies from tailoring incentives to their distinct needs and is directly associated with lower firm value and weaker shareholder returns.
• While Australia has enacted some of the world’s most stringent risk-alignment rules for variable pay, these increasingly onerous requirements risk creating a culture of fear that drives companies to replace performance pay with higher fixed remuneration.
• Analysis of the ASX 100 reveals an inverse relationship between high dividend yields and long-term growth hurdles, showing that boards must carefully align executive incentive metrics with their broader capital allocation strategy to avoid conflicting signals.
• Global executive pay governance is shifting away from rigid, prescriptive disclosures toward greater design flexibility and scrutiny of realised outcomes, driven by direct shareholder engagement and AI-enabled stewardship rather than standardised proxy advisor recommendations

Original Guerdon Associates Articles

• Executive remuneration frameworks converge
• High dividends, low growth? Inside the LTI strategies of the ASX 100
• Risk and Pay: Is Australia Setting the Gold Standard or Going Overboard?
• Our GECN Group Research Report on Global Executive Pay Governance Trends

Disclaimer: This podcast is generated by third-party AI based on Guerdon Associates research and articles. The AI draws on Large Language Models (LLMs) for AI generated commentary utilising material prepared by Guerdon Associates. While Guerdon Associates humans curate the podcasts, the firm makes no warrant regarding the AI's interpretation, opinions, or accuracy. This audio does not constitute professional advice. To read our original, human-authored research and articles on which the podcast is based, or to learn about our remuneration advisory services, please visit guerdonassociates.com.

Hosted on Acast. See acast.com/privacy for more information.

Based on the October 2026 GuerdonNews®, this episode explores ASX Corporate Governance Principles, AI-driven corporate reporting readability, global and UK executive pay governance trends, and share-based compensation across the ASX 300.

Key Takeaways

• Guerdon Associates opposes the proposed Corporate Governance Principle 8 changes, advocating instead for pay directly linked to performance and equity mechanisms for both directors and executives.
• Companies must adopt clean document structures, standard terms, and more so AI tools can accurately extract and comprehend remuneration disclosures.
• Global pay governance is shifting away from formulaic disclosures toward realised pay, risk-aligned compensation, and AI-enabled shareholder stewardship.
• Proposed UK reporting overhauls seek to reduce corporate burden by removing the annual advisory pay vote and simplifying CEO-employee pay ratio disclosures.
• Equity represents a median 3.3% of employee pay across the ASX 300, with loss-making and tech sector firms relying on it most heavily to conserve cash.

Original Guerdon Associates Articles

• Are your disclosures AI-ready? How to format corporate reports for the machine era
• Analysing Share-based Compensation across the ASX 300
• The end of the annual pay vote? The UK’s proposed reporting overhaul
• Guerdon Associates’ Response to the ASX 5th Edition Draft Corporate Governance Principles and Recommendations
• Our GECN Group Research Report on Global Executive Pay Governance Trends

Hit Follow so you don't miss the next episode.

Visit our website at guerdonassociates.com.

Disclaimer: This podcast is generated by third-party AI based on Guerdon Associates research and articles. The AI draws on Large Language Models (LLMs) for AI generated commentary utilising material prepared by Guerdon Associates. While Guerdon Associates humans curate the podcasts, the firm makes no warrant regarding the AI's interpretation, opinions, or accuracy. This audio does not constitute professional advice. To read our original, human-authored research and articles on which the podcast is based, or to learn about our remuneration advisory services, please visit guerdonassociates.com.

Hosted on Acast. See acast.com/privacy for more information.