Summary Executive pay has been a hot topic for a number of years but the uncertainty created by the pandemic has resulted in an increased level of scrutiny of public company pay decisions and revised related proxy voting recommendations. This note highlights some of the key issues/guidance companies will need to consider when reporting on executive pay for financial years 2020/21 together with a reminder of the financial reporting deadlines. Highlights - recommendations/guidance Investment Association (‘IA’) 2021 Principles of Remuneration and Shareholder expectations during COVID Application: companies with a Main Market listing, premium or standard, but also relevant to companies listed on other public markets, such as AIM.