A multi-stakeholder view on director remuneration guidance in South Africa

Research Article

A multi-stakeholder view on director remuneration guidance in South Africa

Published in: South African Journal of Accounting Research
Volume 36 , issue 3 , 2022 , pages: 195–212
DOI: 10.1080/10291954.2021.1938882
Author(s): Marilee van Zyl , South Africa , Nadia Mans-Kemp , South Africa
Keywords: director remuneration , pay gap , three-part remuneration report , King IV Report , South Africa , stakeholder salience theory
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Abstract

Purpose: Given South Africa’s well-developed governance framework, considerable wage inequality and sizeable executive packages, this study was conducted to reflect on the aptness and application of the King IV director remuneration guidelines.
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