A FTSE SMALL CAP Group Counsel & Company Secretary writes...
In terms of corporate governance at board/board committee level, how are listed companies dealing with the new reporting requirements contained in the Gender Pay Gap Reporting regulations?
Where does oversight of compliance with the regulations fit into the existing corporate governance structure of a listed company?
Is responsibility for oversight of the reporting requirements coming within the scope of the Audit Committee’s terms of reference – or the Rem Com? Or is it a matter for the full board (or a special committee of the board)?