Beloningsratio

Beloningsratio is a metric used in corporate governance to express the relationship between the remuneration of the highest-paid executives and the compensation of employees within an organization. It is often described as the pay ratio or remuneration ratio and is used to provide insight into income dispersion inside a company or economy. The concept is widely discussed in the context of transparency, executive compensation policies, and social responsibility.

Calculation typically involves dividing the total remuneration of the top executive (or a defined group of top executives) by the median annual gross remuneration of the company's employees for a specific fiscal year. Some implementations use the mean (average) instead of the median, or include different components of pay such as stock-based compensation, pensions, or severance. Variants may apply to a single firm, a corporate group, or an entire jurisdiction.

Regulatory and reporting practices vary. In several countries, pay-ratio disclosure is required for large listed companies, with the aim of increasing transparency about income dispersion. In the Netherlands, for example, beloningsratio disclosures are part of corporate governance reporting for many listed companies. The exact definition and scope—which employees are included and how compensation is measured—can differ between jurisdictions and over time.

Interpretation and limitations should be considered. The ratio can be affected by company size, industry, workforce composition, and pay structures, and it may be sensitive to outliers or temporary circumstances. While the beloningsratio can illuminate governance and fairness concerns, comparability across firms and countries can be challenging, and it should be read alongside other indicators of remuneration policies and labor practices.

See also: executive compensation, pay transparency, wage inequality, corporate governance.