# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 40: Statement of consideration of shareholder views


The directors’ remuneration policy must contain a statement of whether, and if so how, any views in respect of directors’ remuneration expressed to the company by shareholders (whether at a general meeting or otherwise) have been taken into account in the formulation of the directors’ remuneration policy.

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Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/8/paragraph/40 (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-8/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.