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Abstract(s)
A presente dissertação tem como principal objetivo apresentar as diversas modalidades de remuneração que os administradores podem auferir, bem como, as principais vantagens e desvantagens inerentes a cada uma delas. Com a elaboração desta exposição, compreendemos que a política de remuneração dos membros do órgão de administração deve ser capaz de os motivar e incentivar, sem colocar em causa a sustentabilidade a longo prazo da sociedade. A remuneração deve ser uma forma de alinhamento de interesses entre administradores e acionistas, reduzindo o conflito de interesses e minimizando os custos decorrentes desta situação. Para tal, devem ser adotados mecanismos preventivos e implementados sistemas de controlo de gestão nas organizações. O facto de se tratar de um tema que ainda hoje não reúne consenso na jurisprudência e na doutrina portuguesa, bem como, a imensidão de informação que lhe é inerente, constituíram o nosso maior desafio.
The main objective of this dissertation is to present the various forms of remuneration that executives can receive, as well as the main advantages and disadvantages inherent to each one. With the development of this exposition, we understand that the remuneration policy for members of the board of directors must be able to motivate and incentivize them, without compromising the long-term sustainability of the company. Remuneration should be a way to align interests between administrators and shareholders, reducing conflicts of interest and minimizing costs resulting from this situation. To do so, preventive mechanisms must be adopted, and management control systems implemented in organizations. Non-consensual jurisprudence and doctrine, allied with the vast amount of information associated to it, constituted our greatest challenge.
The main objective of this dissertation is to present the various forms of remuneration that executives can receive, as well as the main advantages and disadvantages inherent to each one. With the development of this exposition, we understand that the remuneration policy for members of the board of directors must be able to motivate and incentivize them, without compromising the long-term sustainability of the company. Remuneration should be a way to align interests between administrators and shareholders, reducing conflicts of interest and minimizing costs resulting from this situation. To do so, preventive mechanisms must be adopted, and management control systems implemented in organizations. Non-consensual jurisprudence and doctrine, allied with the vast amount of information associated to it, constituted our greatest challenge.
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Keywords
Remuneração Administradores Acionistas Sociedades anónimas Controlo de gestão Conflito de interesses Desempenho Deveres de cuidado e de lealdade Remuneration Executives Shareholders Public limited companies Management control Conflict of interests Performance Duties of care and loyalty