The principles of remuneration, published and periodically updated and supplemented by the Association of British Insurers (www.practicallaw.com/4-107-6445) (ABI). (Previous versions were often referred to as the "ABI guidelines on executive remuneration".)
These set out the principles that institutional shareholders expect companies to follow in their executive pay, equity incentive and benefits policies and practices. (They also include principles that apply to the design and operation of employee share plans more generally.) The principles aim to provide a practical framework and reference point both for shareholders in reaching voting decisions on remuneration issues, and for companies in deciding on their executive remuneration policy and consulting their shareholders about it. They are particularly influential for UK listed companies (www.practicallaw.com/6-203-2398) but are also of some relevance to other companies, especially companies quoted or traded on other public markets.
For the current version, see IVIS: ABI principles of remuneration.