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DOI: 10.33226/0137-5490.2021.7.1
JEL: K15, K20, K22, K33
Piotr Pinior ORCID: 0000-0003-2084-0425 , e-mail: piotr.pinior|| |piotr.pinior|

Remuneration policy and remuneration report in listed companies

Due to the amendment to the Act of 29 July 2005 on public offering, conditions governing the introduction of financial instruments to organized trading, and listed companies introduced by the Act of 16 October 2019, a new obligation was imposed in listed companies on the shareholders' meeting to adopt a remuneration policy and the supervisory board to draw up a remuneration report. The first issue to be considered in this paper will be selected aspects concerning the adoption of a remuneration policy by the shareholders' meeting and its implications for the remuneration system of members of the management board and supervisory board, as well as its implications for concluding contracts with management board members. The second issue will concern the remuneration report with respect to liability towards the company.

Keywords: listed company; remuneration policy; remuneration report



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