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1 Lisek Sławomir

1 2021

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Remunerations of management boards of listed companies in the food sector in 2016-2019

Lisek Sławomir

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2021

z. 151

323--338

Purpose: The purpose of the article is to examine whether the remunerations of management boards of listed companies in the food sector are related to the performance of companies, i.e. whether they perform a motivational function. Design/methodology/approach: Analysis of secondary data from reports of listed companies. Statistical methods, correlation analysis, selection of diagnostic variables using the Bartosiewicz method and construction of econometric models. Findings: Remunerations of management boards are strongly correlated with both the size of companies and their performance. They thus perform a motivational function. Research limitations/implications: As not all companies report remunerations in an identical manner, there is no possibility to analyse in more detail e.g. remuneration of the leader and other management board members, or to break down remunerations of the management board into base salary and bonuses. Practical implications: Advice to shareholders and supervisory boards regarding the amounts of management board remunerations. Originality/value: The originality of the research consists in analysing the remunerations of management boards of listed companies in the food sector in terms of their relation to the results of operations and the size of their companies. Solutions for shareholders and supervisory boards were also proposed.