FTSE100 CEO's will have earnt the average HR Director's salary by Friday

1. Link pay to long-term company performance

ACCA say that Directors have a duty to ensure the sustainable stewardship of the companies they manage, therefore long-term company performance should be the yardstick against which they are remunerated. 

2. Align pay at the top and the bottom

When targets have been met, companies should consider how those at the lower end of the pay scale can be rewarded for their contribution. They say that a solution may include limiting executive pay to a specific multiple of average pay across the organisation and introducing wider incentives and benefits to reward effective performance at all levels.