The GC100 and Investor Group published a statement updating their guidance on the Directors' Remuneration Reporting Regulations 2013.

The update takes account of the views and experiences of the group over the 2014 AGM season and also other developments. The 2014 statement highlights nine areas of clarification or change from the previous guidance that need to be considered. They include  

2014 UK Corporate Governance Code: Impact on remuneration policies previously approved – malus and clawback and information about the approved policy in subsequent remuneration reports. 

You can find out via this link to the Practical Law website.