# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 38: Statement of consideration of employment conditions elsewhere in company


The directors’ remuneration policy must contain a statement of how pay and employment conditions of employees (other than directors) of the company and, where the company is a parent company, of the group of other undertakings within the same group as the company, were taken into account when setting the policy for directors’ remuneration.

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Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/8/paragraph/38 (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-8/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.