Visualization techniques to disclose the link between managers’ remuneration and organisation’s performance

Purpose – The purpose of this paper is to investigate the relationship between the managers’ remunerations and the company’s performance and to propose a visualization technique so that this link can be better understood by stakeholders. Design/methodology/approach – This paper presents an analysis of the compulsory and voluntary disclosure in a sample of Italian listed companies. Content analysis method is used to identify the state of the environmental and social disclosure in the reports. Findings – It is argued that information on managers’ remunerations and company’s performance is actually provided in the available disclosure, but it is spread over several documents and this makes the understanding of the link quite difficult to stakeholders, especially to the non-expert ones.