Q&A: Preparation of a remuneration report pursuant to section 162 AktG
Initiative
Official name
Fragen und Antworten: Erstellung eines Vergütungsberichts gemäß § 162 AktG
Type
FAQ
Level 3 / Other
Initiator
IDW
Submitted
21.12.2021
Doc. code
Summary
Status
Status
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Current version
Q&A
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Implementation of the second Shareholders' Rights Directive (ARUG II)
(binding, Amendment, DE)
Level 2
–
Level 3 / Other
Auditing standards for the audit of the compensation report
(non-binding, DE)
Source: IDW, Fragen und Antworten: Erstellung eines Vergütungsberichts gemäß § 162 AktG, 2021