Operational Impact

  • Governance & Ownership

Board of Directors Remuneration (OD3292)

Describes the compensation practices for members of the board of directors or governing body of the reporting organization.
Reporting format
Metric type
Metric level
IRIS metric citation
IRIS, 2016. Board of Directors Remuneration (OD3292). v4.0.


Organizations should footnote details on the remuneration provided. See usage guidance for further information.

Usage Guidance

  • A board of directors is a group of individuals legally responsible to govern a corporation and responsible to the shareholders and other relevant stakeholders. A governing body with a different name (e.g., "advisory body") may be considered a Board of Directors provided it has a fiduciary responsibility to shareholders and/or other relevant stakeholders.
  • Organizations should only report on members that are not paid employees of the reporting organization.
  • Examples of details to footnote on the type of remuneration provided include: yearly or monthly salaries, additional compensation for meetings attended, stock options, insurance, and other benefits.