Povzetek: V prispevku avtor obravnava predlog implementacije Delničarske direktive II o spodbujanju dolgoročnega sodelovanja delničarjev glede pravic delničarjev in njihovega informiranja o politiki prejemkov direktorjev. To vprašanje se nanaša na vse člane organov vodenja in nadzora v delniških družbah z enotirnim in dvotirnim sistemom upravljanja, torej za člane uprav, nadzornih svetov ter izvršne direktorje. Avtor ugotavlja, da je Slovenija prejemke poslovodnih oseb že uskladila s priporočili EU, novela ZGD-1K pa bo tudi to področje v celoti uskladila z Delničarsko direktivo II. Osrednja novost v tej zvezi sta dva pravna akta, ki jih bodo po novem obvezno sprejemale vse javne delniške družbe, to sta tako imenovana politika prejemkov in poročilo o prejemkih. Po predlogu nove zakonske ureditve, ki je v skladu z opcijo, ki jo daje direktiva, je opredeljena posvetovalna narava glasovanja skupščine o politiki prejemkov. Tako bo še naprej osrednji organ, ki bo odločal o nagrajevanju uprav v delniških družbah, nadzorni svet. Glede na siceršnjo uzakonjeno načelo statutarne strogosti pa zakon dopušča, da se smiselno za enako politiko prejemkov odločijo tudi nejavne delniške družbe.
Ključne besede: prejemki poslovodnih oseb, javne delniške družbe, poročilo o prejemkih, politika prejemkov, sklep skupščine
Title: Remuneration Policy for Directors - Rights of Shareholders and Information: According to the Proposed Act Amending the Companies Act (ZGD-1K)
Abstract: The author discusses the rights of shareholders and their information on the remuneration policy of directors according to the proposal for the implementation of the Shareholder Directive no. 2 in regards of encouragement of long-term shareholder engagement. This question refers to all members of the management and control bodies in public limited companies with a one-tier and two-tier management system, meaning, members of the board of directors, supervisory boards and executive directors. The author ascertains that Slovenia has already aligned this area with the recommendations adopted by the directive so far and the amendments of the Companies Act (ZGD-1K) will fully align this area with the Shareholder Rights Directive II. The central novelty in this regard are two legal acts, which will be mandatory for all listed companies - the remuneration policy and the remuneration report. In line with the option given by the Directive, the proposal establishes the consultative nature of the vote on the remuneration policy. Accordingly, the supervisory board remains the central body which decides on the remuneration of management in public limited companies. Taking into account the general principle of statutory strictness, the law permits that non-listed public limited companies decide on the same remuneration policy.
Keywords: remuneration of management, listed public limited company, remuneration report, remuneration policy, resolution of the general meeting
