The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 Sch 8 para 40

Sch 8 para 40 Statement of consideration of shareholder views

The directors’ remuneration policy must contain a statement of whether, and if so how, any views in respect of directors’ remuneration expressed to the company by shareholders (whether at a general meeting or otherwise) have been taken into account in the formulation of the directors’ remuneration policy.