Share Based Remuneration
Employer Solutions Share Based Remuneration
Employers can offer many different share schemes to their employees or directors, often as a way of rewarding employees and encouraging loyalty and participation in a tax efficient manner.
Jillian O'Sullivan
Jane Quirke
Michelle Dunne
| 1 min read |
Women in Business 2024
Pathways to parity Women in Business 2024
2024 marks the 20th year of Grant Thornton’s work to monitor and measure the proportion of women occupying senior management roles in mid-market companies around the world.
Sinead Donovan
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It’s Time to Report on the Gender Pay Gap: Is Your Company Ready?
Gender Pay Gap It’s Time to Report on the Gender Pay Gap: Is Your Company Ready?
The gender pay gap is the difference in the average hourly wage of men and women across a workforce. It does not indicate discrimination or unequal pay; rather, it is an assessment of gender representation gap within an organisation.
6 min read |
Share-Based Remuneration: Revenue’s Compliance Focus
CORPORATE COMPLIANCE Share-Based Remuneration: Revenue’s Compliance Focus
During 2022, the Revenue Commissioners launched a share-based remuneration project. Revenue analysed employer annual share reporting forms (e.g. Form RSS1) against available data such as personal tax returns. They identified discrepancies such as employees under-declaring share option tax and underpaying Capital Gains Tax (CGT).
Jillian O'Sullivan
| 2 min read |
EU Commission Opens Public Consultation on “Set 1” of the European Sustainability Reporting Standards (ESRSs)
Sustainability EU Commission Opens Public Consultation on “Set 1” of the European Sustainability Reporting Standards (ESRSs)
The European Financial Reporting Advisory Group (“EFRAG”) submitted to the European Commission its technical advice on the first set (“set 1”) of draft European Sustainability Reporting Standards (“ESRSs”) on the 22 November 2022. This included 2 “cross cutting” ESRSs (General Requirements and General Disclosures) and 10 “topical” standards across Environmental, Social and Governance topics.
Catherine Duggan
| 2 min read |
A Guide to the NewERA Climate Action Framework
Business Risk Services A Guide to the NewERA Climate Action Framework
In August 2022, the Irish Government approved the Climate Action Framework (“the Framework”) for the commercial semi-State sector. Developed by the New Economy and Recovery Authority (NewERA) in collaboration with the Department of Public Expenditure and Reform and the Department of Environment, Climate and Communications, the Framework applies to all commercial semi-State (CSS) companies.
Sara McAllister
| 9 min read |