recent years. This study uses a comprehensive index to analyse the disclosure of directors' remuneration in Italian and UK … is significantly higher in the UK than in Italy and that firm-specific incentives to disclose voluntary information …Directors' remuneration is a key issue for both academics and policymakers. It has caused enormous controversy in …

retrieved from the Refinitiv Eikon database and the sample firms’ remuneration reports.FindingsThe findings of this paper show … insights for considering the integration of sustainability goals into executive remuneration. Another implication is that … remuneration in the long-term value-creation process.Originality/valueThis paper contributes to addressing the relationship among …

This study investigates independent non-executive directors’ remuneration from an agency theory perspective, taking …-executive directors’ year observations in Italian and UK non-financial firms listed in the period 2007–2009, we find that in both … countries independent non-executive directors’ remuneration is mainly based on the observable effort they exert and their …