2024 AGM Review

The 2024 AGM Review Presentation was prepared by the IVIS Team and summarises trends and observations from AGMs held in 2024 for FTSE 350 companies. The presentation focuses on:

• Remuneration, where we look at:

- the number of colour tops and main colour top triggers

- pay structures used by the companies

- ESG measures used in variable pay

• Audit Quality - where we look at company disclosures on assessment of auditors' quality, professional scepticism and challenging management assumptions.

• Climate related matters - where we look at how companies comply with TCFD and additional disclosures.