Board Remuneration Transparency: A Pre and Post Analysis of MCCG 2017

Abstract

Purpose – This study investigates the impact of the three main determinants of strengthening board remuneration through Board Remuneration Committee Composition, Remuneration Composition of Directors and Top Five Senior Management Remuneration compared between pre and post MCCG 2017.Design/methodology/approach – In order to analyze the reporting of Board compensation committee composition, compensation composition of directors and top five Senior Management Remuneration, the research will follow the purposeful technique of sampling followed by descriptive statistic, regression analysis and content analysis obtained from MCCG 2012 and MCCG2017 together with prior research findings.Originality/value – This study is a systematic review of recent research developments in MCCG 2012 and MCCG 2017. The scoring index designed for Board Remuneration Committee Composition, Remuneration Composition of Directors and Top Five Senior Management Remuneration could also be applied to other PLCs other than the Malaysian oil and gas industry.