Mercer | Kepler is delighted to present its 2021 FTSE350 UK Board Remuneration Handbook. Over the past year, the economy has continued to be materially impacted by COVID-19, with significant implications for executive remuneration. Variable pay outcomes are down vs. the historical long-run average, and FTSE Boards have been faced with tough decisions in reviewing fixed pay and adjudicating incentive outcomes. Shareholders have continued to scrutinise pay decisions, focussing in particular on the alignment between executives and other stakeholders. 2021 has also seen an increase in the prevalence of ESG measures in incentives, and we expect this trend to continue over the coming years. All these topics and more are covered in our 2021 Handbook which we hope you will find useful.


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