One quarter of FTSE 100 companies linked executive remuneration to both financial and non-financial performance indicators last year, according to a new benchmark study of their annual reports. Helen Dunne reports.

The study by Black Sun found that 63 companies in the FTSE 100 now demonstrate a link between remuneration and key performance indicators, up from 31 four years ago.The annual benchmark, which is now in its eighth year, found that companies are increasingly demonstrating transparency and accountability through honest reporting of their performance against strategic objectives and key performance indicators.

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