A listed company's directors' report includes, in a section headed 'Remuneration report', the board's policy for key management personnel remuneration and its link to company performance (including earnings and shareholder wealth over five years), details of performance conditions and why they were chosen, the prescribed remuneration details for each KMP, the value of options granted, exercised and lapsed, service contract terms, the board's response where 25% or more of votes opposed the last remuneration report, and details of any remuneration consultant's recommendations and safeguards against undue influence. The auditor reports on whether it complies (s 308(3C)).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.