UK Board Remuneration Handbook 2026 

There is a lot to learn from the 2026 AGM season. None of the new FTSE 350 remuneration policies were defeated, however, the increased trust placed in remuneration committees by shareholders needs to be justified by the decisions made in their implementation. Investor expectations in this area remain clear: decisions must be coherent, disclosure must be transparent, and quantum needs to align with performance. For remuneration committees making decisions for for 2027, understanding this emphasis is critical.

The 2027 AGM season may be more demanding than 2026. The burden of proof rests on how committees implement their policies and explain their decisions. Committees that rely on 2026's benign voting outcomes are likely to find 2027 requires deeper engagement and clearer narrative than before.

This handbook gives you the data, trends, and shareholder views you need to support your 2027 decisions.