ACCAF1模擬練習(xí)題：公司治理和社會(huì)責(zé)任
Question：Who should set directors' reward and incentive packages, according to corporate governance provisions?
A. The nomination committee
B. A remuneration committee made up of independent non-executive directors
C. A remuneration committee made up of a balance of executive and non-executive directors
D. The board of directors
The correct answer is: A remuneration committee made up of independent non-executive directors
Rationale: Only this option fulfils the requirement for full independence of the body that sets directors' remuneration (to avoid directors' awarding themselves unjustifiable rewards!). A nomination committee has the separate task of overseeing board appointments.
免責(zé)申明 --------------------------------------------------------------------------------------
以上內(nèi)容僅代表原創(chuàng)者觀點(diǎn)，其內(nèi)容未經(jīng)本站證實(shí)，考試網(wǎng)對(duì)以上內(nèi)容的真實(shí)性、完整性不作任何保證或承諾，轉(zhuǎn)載目的在于傳遞更多信息，由此產(chǎn)生的后果與考試網(wǎng)無(wú)關(guān)；如以上轉(zhuǎn)載內(nèi)容不慎侵犯了您的權(quán)益，請(qǐng)聯(lián)系我們
，我們將會(huì)及時(shí)處理。
