Perquisites under the microscope

Purpose – This paper discusses perquisites for executives. Design/methodology/approach – This as a viewpoint paper in which the authors discuss perquisites for executives. Findings – Not only must the amounts of compensation, perquisites in particular, be listed, the Compensation Committee of the Board (or equivalent group) must also provide the rationale for these pay elements and the total package. Originality/value – Provides a viewpoint on perquisites for executives.