If remuneration awarded or due to individual directors by undertakings belonging to the same group as the company were excluded from the remuneration report, there would be a risk that companies try to circumvent the requirements laid down by this Directive by providing directors with hidden remuneration via a controlled undertaking.
En vue de fournir une vue d’ensemble complète de la rémunération des dirigeants, le rapport sur la rémunération devrait également divulguer, le cas échéant, le montant de la rémunération accordée sur la base de la situation familiale de chaque dirigeant.