The principles of remuneration published and periodically updated and supplemented by the Investment Association. These set out the principles that institutional shareholders expect companies to follow in their policies and practices on executive pay and long term incentives.

They also include principles that apply to the design and operation of employee share plans more generally.

For more information, see Practice note, Institutional investor guidelines on share schemes and incentives.

In 2014, the Investment Management Association (renamed the Investment Association in January 2015) merged with the Investment Affairs division of the Association of British Insurers (ABI). (Previous versions of the principles were referred to as the "ABI guidelines on executive remuneration" or the "ABI remuneration principles".)