ACCA考試F1模擬題：socialresponsibility
Question：Who should set directors' reward and incentive packages, according to corporate governance provisions?
A. The nomination committee
B. A remuneration committee made up of independent non-executive directors
C. A remuneration committee made up of a balance of executive and non-executive directors
D. The board of directors
The correct answer is: B
Rationale: Only this option fulfils the requirement for full independence of the body that sets directors' remuneration (to avoid directors' awarding themselves unjustifiable rewards!). A nomination committee has the separate task of overseeing board appointments.
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