In particular, the disclosure of such information to shareholders is necessary to enable them to assess directors’ remuneration and to express their views on the modalities and level of directors’ pay as well as on the link between pay and performance of each individual director, in order to remedy potential situations in which the amount of remuneration of a director is not justified on the basis of his or her individual performance and the performance of the company.
Is gá go háirithe an fhaisnéis seo a nochtadh do scairshealbhóirí chun a chur ar a gcumas measúnú a dhéanamh ar luach saothair na stiúrthóirí agus a dtuairimí a nochtadh maidir le modúlachtaí agus leibhéal phá na stiúrthóirí agus maidir leis an nasc idir pá agus feidhmíocht gach stiúrthóra aonair, d’fhonn cásanna féideartha a réiteach inarb amhlaidh nach bhfuil údar le méid luach saothair stiúrthóra i bhfianaise a fheidhmíochta aonair ná i bhfianaise fheidhmíocht na cuideachta.