영국의 개정회사법제상 이사의 보수규제 및 그 시사점

Regulations for the remuneration of directors are included in Korea’s commercial law and capital market laws. Accordingly, the Financial Supervisory Service has rules for corporate disclosure, through the “standards for corporate disclosure documents” to provide written standards for the remuneration of directors. The results of this system show that there have been high levels of remuneration paid for work performance that is not related to actual corporate earnings results. As a result, criticism has been appearing about the excessive levels of payment for directors of large companies and financial institutions. In the same way, in the UK criticism has arisen about high levels of remuneration that are not related to management performance. In the UK since 1990, a variety of discussions have been held about the problems of directors receiving too high remuneration. These discussions were reflected in the revised Companies Act of 2006. In the UK, continued revisions in the regulations related to the remuneration of directors have been made because, despite various changes in the regulations, the amount of remuneration has continued to rise without any relationship with the actual business performance. This phenomenon is similar to the situation in Korea. Consequently, in relation to the problem of the high level of remuneration of directors, this article examines the amended Companies Act of 2006 and subordinate regulations in order to provide legislative suggestions for Korea. Part II. Object and revisions of the rules and regulations related to the remuneration of directions in the Companies Act of 2006. Part III. Main contents of the regulations on the remuneration of directors in the Companies Act of 2006. Part iV. Legislative suggestions for Korea.