Policy Papers

Policy positions on governance and director issues

An archive of papers we have published outlining our policy positions.

To find policy papers from previous years, use the 'filter by' button below.

For information regarding our current policy positions, please contact us.

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  • Remuneration committees issues for smaller companies

    Date: 6 Dec 2004

    Australian companies are now faced with a wide variety of guidelines recommending ways to achieve corporate governance “best practice”. They include the Australian Stock Exchange Corporate Governance Council’s “Principles of Good Corporate Governance...

  • Shareholder Consideration of the Annual Remuneration Report of a Listed Company A Guide for Conside

    Date: 16 Sep 2004

    This paper explores the issues involved in the new Corporations Act (CLERP 9) requirements regarding the remuneration report and options for boards in circumstances where the shareholders decline to adopt the report at an AGM. It ...

  • Executive Termination Payments

    Date: 15 Sep 2004

    Termination payments to departing chief executive officers have been the subject of vigorous domestic and international debate in recent years. All stakeholders have been especially critical of unwarranted large termination payments to departing chie...

  • Executive Service Agreements

    Date: 9 Jan 2003

    Australian Institute of Company Directors believes executive remuneration requires the special attention of the boards of Australian publicly listed companies. The area of executive remuneration requires boards to perform the difficult task of balanc...

  • NonExecutive Director Remuneration

    Date: 9 Jan 2003

    Australian Institute of Company Directors sees the involvement of independent non-executive directors on the boards of Australian publicly listed companies as an essential element of proper corporate governance. It believes that the purpose of corpor...

  • Governance Consultation Simplification and Administration of Australias Taxation System

    Date: 25 Sep 2002

    Taxation is the Australian Government's principal source of income and, as such, it is vital that it be collected as equitably and efficiently as possible, with the least amount of unintended distortion to Australians' personal and business decision-...

  • International Tax Competitiveness

    Date: 25 Sep 2002

    The purpose of this paper is to develop a final position paper on international taxation reform in the context of the Government’s recently announced review of Australia’s international tax arrangements.

  • Sustainability

    Date: 19 Mar 2002

    Australian Institute of Company Directors supports the generally accepted definition of sustainable development - meeting the needs of the present generation without compromising the ability of future generations to meet their own needs.

  • Intangible Assets

    Date: 15 Mar 2002

    Clarification of the critical issues surrounding intangible assets is a priority.

  • General Protocol for Company Directors

    Date: 31 Jan 2002

    This protocol, in general terms, outlines the principal legal duties (obligations) of company directors.