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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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Executive Directors’ Remuneration in Comparative Perspective: The Regulatory Framework

Edited by: Christoph van der Elst

ISBN13: 9789041156075
Published: July 2015
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £112.00

Low stock.

‘Attitude’ looms large in any discussion of executive compensation. Yet here is a book that restricts its remit to what can actually be discovered about the corporate and contractual facts, figures, and rationales that determine how much a company director ‘earns’ in an increasingly complex system of executive remuneration that seems to be taking root worldwide.

In a remarkably insightful collection of articles, legal scholars from ten different countries address the state of the art of executive service contracts in twelve different jurisdictions, as diverse as (on the one hand) the European Union, its central Member States and the United States, and (on the other) Iceland and Romania.

Their analysis penetrates beyond the often vague regulatory framework to actual survey figures, consultants’ reports, and even data from a number of specific firms.

Notwithstanding all the efforts of regulators and scholars, concise and accurate information of the content of executive service contracts is still scarce. However, the contributors to this book synthesize what can be brought to light on such aspects of executive compensation, in the countries covered, as the following:-

  • measures of base salary–total ‘package’ proportion;
  • long-term incentive and option schemes;
  • clawback scenarios;
  • what CEO employment contracts contain;
  • separation of powers between shareholders and the supervisory board;
  • disclosure requirements; and
  • ‘unfair and unreasonable’ bonuses. ;

In summary, this incomparable book provides the most thorough (diminished only by the subject’s pervasive lack of transparency) legal analysis of this extremely topical subject. Not only in its comparative method, but also in its wealth of specific detail on determinants of executive remuneration, it will recommend itself immeasurably to interested policymakers and academics worldwide.

Company Law, Employment Law
List of Tables
List of Figures

Chapter 1 Remuneration of Top Executives and Service Contracts Christoph Van der Elst & Theo Raaijmakers

PART I The European Union Perspective on Executive Remuneration
Chapter 2 The European Remuneration Framework: Recent Policy Changes and Their Implications on Executive Remuneration Contracts Christoph Van der Elst & Marinka van Falier
Chapter 3 The EU’s Approach to Banks’ Executive Remuneration Tom Dijkhuizen;

PART II The Common Law Approach of Executive Compensation
Chapter 4 The Contractual Structure of Executive Remuneration in the UK Carsten Gerner-Beuerle
Chapter 5 U.S. CEO Employment Agreements and Non-competition Provisions: A Literature Survey Randall S. Thomas & Norman D. Bishara

PART III The Civil Law Strategy of Executive Pay
Chapter 6 Rules and Practices of Executive Service Contracts in Belgium Christoph Van der Elst
Chapter 7 French Executive Remuneration Policies: New Transparency Requirements for French Executives’ Compensation Véronique Magnier
Chapter 8 Directors’ Remuneration in Germany Christoph Teichmann & Olga Gurman
Chapter 9 Directors’ Remuneration in Italy Matteo Solinas
Chapter 10 Executive Pay and Say-on-Pay in the Netherlands Anne Lafarre & Christoph Van der Elst

PART IV Alternative Views on Executive Benefits
Chapter 11 Executive Service Contracts: The Icelandic Perspective in Danish Contrast Stefan Thor Ingimarsson & David Orn Sveinbjornsson
Chapter 12 Legal Aspects of Executive Remuneration in Polish Listed Companies Arkadiusz Radwan & Tomasz Regucki
Chapter 13 Executive Directors’ Contracts and Remuneration in Romanian Company and Capital Market Law Radu N. Catana., Adrian C. Popa & Vlad Verdes