La transparence en matière de rémunération des hauts dirigeants : Une initiative mondiale


Je porte à votre attention un compte rendu du Global Reporting Initiative (GRI), paru dans triplepundit.com, qui propose des changements majeurs dans la divulgation des données sur la rémunération des hauts dirigeants, à l’échelle mondiale. Le GRI propose notamment la publication du ratio – rémunération de la direction par rapport à la moyenne des employés. Je vous encourage donc à appréhender l’ampleur du phénomène et à être mieux informés sur la mise en oeuvre d’un standard international en matière de rédaction de rapports de développement durable. 

« The Global Reporting Initiative (GRI) is a non-profit organization dedicated to promoting transparency around economic, social and environmental issues at all organizations – companies to NGOs to governments at any level. Basically, it’s an international standard for writing sustainability reports – and interest in the reporting standard is growing rapidly. In 2011, 2834 reports were registered with GRI.

The Global Reporting Initiative is tremendously popular in Europe with 47% of reports originating there. GRI reporting in the US is growing like gangbusters, however, with 350 reports registered in 2011 compared to only 100 in 2010. That’s partly thanks to the attention and commitment of Mike Wallace, Director of GRI’s Focal Point USA. The GRI guidelines are continuously updated based on feedback from users, which is filtered through working groups. I must say that when I dove into the guidelines, I wasn’t expecting any surprises. But I was wrong.  Check out this note from the summaryon the changes to the “Governance” section of reporting :

EXECUTIVE PAY BY COUNTRY VS AVERAGE WORKER CRO...
EXECUTIVE PAY BY COUNTRY VS AVERAGE WORKER CRONY CAPITALISM (Photo credit: snowlepard)

G4 is proposing a number of changes to governance and remuneration disclosures to strengthen the link between governance and sustainability performance, taking into account the consistency within existing governance frameworks and developments in that field. The proposed changes include new disclosures in the Profile section of the report on the ratio of executive compensation to median compensation, the ratio of executive compensation to lowest compensation and the ratio of executive compensation increase to median compensation ».