The QCA Share Schemes Expert Group has produced a briefing note reviewing the issues small and mid-size quoted companies should consider before granting nil-cost share awards to employees and directors.
The note assesses why a company may decide to grant nil-cost share awards, the impact of granting such awards, as well as the advice contained within both the QCA Remuneration Committee Guide for Small and Mid-Size Quoted Companies and the QCA Corporate Governance Code.
