CAB Conference 2016 Test Drive | Page 20

effective decision-making, and this may still be the case. In some instances the regulators were subject to potentially conflicting objectives of investor protection and maintaining the safety and soundness of institutions. The analysis shows that jurisdictions need to regularly review the capacity of their supervisory, regulatory and enforcement authorities and to make sure they are sufficiently resourced, independent and empowered to deal with corporate governance weaknesses. Forward looking capacity needs to be built and for new legislation full use should be made of both ex ante and ex post regulatory impact assessments. Where there is a corporate governance code, implementation should go beyond box-ticking, and it is important that an independent body be charged with monitoring implementation and facilitating timely updates. Executive Remuneration: Executive remuneration/incentive systems still need to be addressed: Better governance of the executive remuneration/incentive system is needed. Too often negotiations and decisions are not carried out at arm’s length. Managers and others have had too much influence over the process with boards unable or incapable of exercising objective, independent judgment. What is clear in my mind though, is that in many cases the link between performance and remuneration is very weak or difficult to establish. The goal obviously is for reward systems to encourage long term performance and this requires the design of instruments to reward executives once the performance has been realised, and therein lies the challenge. Good practice for banks is to defer a percentage of the executive’s compensation for some years and link the deferred payment to the performance of the loan portfolio over these years. Generally speaking pay for performance should only be paid or accrued if the company exceeds or meets measureable performance targets and not simply due to the passage of time. Management Culture: Management style and candour matter: A management culture that encourages openness, freedom to challenge and intellectual curiosity, feeds innovation and can convert seemingly insurmountable challenges into opportunities. Further, senior executives should be conscious that the words and linguistic patterns used in executive communications, such as in the CEO’s Report in the company’s Annual Report, provide valuable insights into the company’s corporate culture – research has shown that the shares of companies whose executives exhibit a high degree of candour have outperformed shares of candour-deficient companies. Reports loaded with FOG (acronym for Fact-deficient, obfuscating generalities) typically represent a leading indicator for miserable performance by the entity. Quite simply, a CEO who misleads others in public may eventually mislead himself in private. Executives who lack a commitment to candour will be handicapped in creating trusting relationships with stakeholders. Without trust, the business cannot perform at optimal levels. Executives with trust-deficient cultures can expect to create confusion and even fear – internally and externally. These qualities are toxic to creating sustainable shareholders wealth. When fear dominates a corporate culture, expect to find poor execution and thinking and, ultimately substandard results. To crystallise the point here, words reveal the integrity of leadership. They can signal the existence of fearbased corporate cultures or reveal creative problem-solving cultures. Investors can learn a great deal about a company’s CEO by looking at his or her vocabulary. Regional Scale Ratings of Caribbean Corporates Country Regional Scale (Foreign Currency) Barbados CariAA- Saint Lucia CariBBB Trinidad & Tobago CariAA+ Barbados CariBBB+ Point Lisas Industrial Port Development Corporation Ltd. Trinidad & Tobago CariA+ National Helicopter Services Ltd. Trinidad & Tobago CariA- National Flour Mills Ltd. Trinidad & Tobago CariA- Endeavour Holdings Ltd. Trinidad & Tobago CariA+ The Vehicle Management Corporation of Trinidad & Tobago Ltd. Trinidad & Tobago CariB Massy Holdings Ltd. Trinidad & Tobago CariAA+ Gulf City Ltd. Trinidad & Tobago CariA+ Corporate Goddard’s Enterprises Ltd. Saint Lucia Electricity Services Ltd. National Gas Company of Trinidad & Tobago Millennium Invest-ments Ltd. 19