{"id":487,"date":"2014-12-04T17:02:29","date_gmt":"2014-12-04T15:02:29","guid":{"rendered":"http:\/\/www.peoplesphere.be\/wp\/?p=487"},"modified":"2015-01-20T17:22:51","modified_gmt":"2015-01-20T15:22:51","slug":"remuneration-des-top-managers-de-grandes-divergences-nationales","status":"publish","type":"post","link":"https:\/\/peoplesphere.be\/fr\/remuneration-des-top-managers-de-grandes-divergences-nationales\/","title":{"rendered":"R\u00e9mun\u00e9ration des top managers\u00a0: de grandes divergences nationales\u00a0!"},"content":{"rendered":"<div class=\"chapeau\">Sur le continent europ\u00e9en, c\u2019est l\u2019Allemagne qui paie le mieux ses CEO. La Belgique et la France sont plus sobres.  De fa\u00e7on g\u00e9n\u00e9rale, le montant des hauts salaires est tr\u00e8s largement d\u00e9termin\u00e9 par la taille de l\u2019entreprise et son pays d\u2019implantation. Mais la tendance \u00e0 la mod\u00e9ration, initi\u00e9e en 2007, semble se confirmer. Telles sont les principales conclusions de l\u2019enqu\u00eate annuelle 2013 sur les r\u00e9mun\u00e9rations des hauts salaires de soci\u00e9t\u00e9s cot\u00e9es en bourse.<!--more--><\/div>\n<p>L\u2019enqu\u00eate porte le sceau du professeur Xavier Baeten et de la chercheuse Bieke Huyst de l\u2019Executive Remuneration Research Centre de la Vlerick Business School. L\u2019\u00e9chantillon se composait de 512 entreprises cot\u00e9es en bourse et actives en Belgique, en France, aux Pays-Bas, en Allemagne et au Royaume-Uni.<\/p>\n<h2>Mod\u00e9ration sur 3 ans<\/h2>\n<p>Dans les cinq pays \u00e9tudi\u00e9s, la moiti\u00e9 des entreprises n\u2019ont pas octroy\u00e9 de majoration salariale \u00e0 leur CEO au cours des trois derni\u00e8res ann\u00e9es, ou ont m\u00eame r\u00e9duit leur salaire. <\/p>\n<p>Ce sont les CEO du Royaume-Unis qui ont \u00e9t\u00e9 trait\u00e9s le plus durement : 61% d\u2019entre eux n\u2019ont b\u00e9n\u00e9fici\u00e9 d\u2019aucune augmentation. Il convient de souligner que les CEO britanniques restent encore malgr\u00e9 tout nettement mieux pay\u00e9s que leurs homologues europ\u00e9ens. L\u2019Allemagne a \u00e9t\u00e9 le pays le plus souple puisque 7 CEO sur 10 ont b\u00e9n\u00e9fici\u00e9 d\u2019une augmentation. En Belgique, le salaire de 43% des CEO est rest\u00e9 identique ou a r\u00e9gress\u00e9. <\/p>\n<h2>Pas tous \u00e9gaux<\/h2>\n<p>On constate de grandes diff\u00e9rences entre les pays concern\u00e9s, aussi bien en terme de hauteur des salaires que de composition des packages salariaux. <\/p>\n<p>Les CEO les mieux pay\u00e9s sont ceux exer\u00e7ant au Royaume-Uni, suivi de ceux actifs en Allemagne. Pour la premi\u00e8re fois, les salaires vers\u00e9s par les plus grandes entreprises allemandes (3.438.000 euros) d\u00e9passent ceux du R-U (3.401.000 euros).<\/p>\n<p>En ce qui concerne la composition du package salarial, le R-U et l\u2019Allemagne mettent avant tout l\u2019accent sur la r\u00e9mun\u00e9ration variable (respectivement 67% et 61% du package global). Les Pays-Bas se situent quant \u00e0 eux dans la moyenne avec 42% de r\u00e9mun\u00e9ration variable. Par contre, la Belgique et la France affichent une plus grande aversion au risque, avec respectivement 34% et 33% de r\u00e9mun\u00e9ration variable.<\/p>\n<p>On constate aussi un autre param\u00e8tre national majeur sur le plan de la r\u00e9mun\u00e9ration li\u00e9e aux actions. Celle-ci est nettement plus populaire aux Pays-Bas et au Royaume-Unis. Qui plus est, alors que dans les autres pays, les \u00ab performance shares \u00bb (action dont l\u2019octroi est li\u00e9 \u00e0 des crit\u00e8res de performance) gagnent du terrain, les options sur action restent encore particuli\u00e8rement populaires en Belgique. 68% des soci\u00e9t\u00e9s belges attribuant des r\u00e9mun\u00e9rations li\u00e9es aux actions le font sous cette forme.  En cause : le traitement fiscal des options sur actions appliqu\u00e9 en Belgique.<\/p>\n<h2>Que r\u00e9mun\u00e8rent les entreprises ?<\/h2>\n<p>72% des entreprises appliquent un indicateur de rentabilit\u00e9 pour d\u00e9finir la r\u00e9mun\u00e9ration variable. Il s\u2019agit du principal indicateur.<\/p>\n<p>Si l\u2019on regroupe les indicateurs, on remarque que 78% des entreprises appliquent des indicateurs de rentabilit\u00e9 (profit), pour seulement 16% appliquant des indicateurs sociaux (people) et 14% des indicateurs environnementaux (planet). Le caract\u00e8re durable ne semble pas encore impr\u00e9gner les syst\u00e8mes de r\u00e9mun\u00e9ration des entreprises&#8230;<\/p>\n<h2>Moteurs de r\u00e9mun\u00e9ration<\/h2>\n<p>Enfin,  l\u2019importance des hauts salaires reste en premier lieu d\u00e9termin\u00e9e par la taille de l\u2019entreprise, son pays d\u2019implantation \u00e9tant un autre facteur d\u00e9cisif (en cause : des lois et codes dans certains pays ayant pour but de freiner les exc\u00e8s). Par contre, ces facteurs sont suivis de tr\u00e8s loin par la rentabilit\u00e9 de l\u2019entreprise, qui joue un r\u00f4le nettement secondaire en la mati\u00e8re. L&rsquo;harmonisation des salaires des top-managers entre pays europ\u00e9ens n&rsquo;est donc pas encore \u00e0 l&rsquo;ordre du jour&#8230;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sur le continent europ\u00e9en, c\u2019est l\u2019Allemagne qui paie le mieux ses CEO. La Belgique et la France sont plus sobres. De fa\u00e7on g\u00e9n\u00e9rale, le montant des hauts salaires est tr\u00e8s largement d\u00e9termin\u00e9 par la taille de l\u2019entreprise et son pays [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[65],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9mun\u00e9ration des top managers\u00a0: de grandes divergences nationales\u00a0! - Peoplesphere<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/peoplesphere.be\/fr\/remuneration-des-top-managers-de-grandes-divergences-nationales\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9mun\u00e9ration des top managers\u00a0: de grandes divergences nationales\u00a0! - Peoplesphere\" \/>\n<meta property=\"og:description\" content=\"Sur le continent europ\u00e9en, c\u2019est l\u2019Allemagne qui paie le mieux ses CEO. 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De fa\u00e7on g\u00e9n\u00e9rale, le montant des hauts salaires est tr\u00e8s largement d\u00e9termin\u00e9 par la taille de l\u2019entreprise et son pays [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/peoplesphere.be\/fr\/remuneration-des-top-managers-de-grandes-divergences-nationales\/\" \/>\n<meta property=\"og:site_name\" content=\"Peoplesphere\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/peoplesphere\" \/>\n<meta property=\"article:published_time\" content=\"2014-12-04T15:02:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-01-20T15:22:51+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/www.peoplesphere.be\/fr\/wp-content\/uploads\/2016\/07\/facebook-default-posting-1200x628px.jpg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@PeoplesphereMag\" \/>\n<meta name=\"twitter:site\" content=\"@PeoplesphereMag\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/peoplesphere.be\/fr\/remuneration-des-top-managers-de-grandes-divergences-nationales\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/peoplesphere.be\/fr\/remuneration-des-top-managers-de-grandes-divergences-nationales\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/peoplesphere.be\/fr\/#\/schema\/person\/31e983479d7c6c2adc52372e64a85ae6\"},\"headline\":\"R\u00e9mun\u00e9ration des top managers\u00a0: de grandes divergences nationales\u00a0!\",\"datePublished\":\"2014-12-04T15:02:29+00:00\",\"dateModified\":\"2015-01-20T15:22:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/peoplesphere.be\/fr\/remuneration-des-top-managers-de-grandes-divergences-nationales\/\"},\"wordCount\":670,\"publisher\":{\"@id\":\"https:\/\/peoplesphere.be\/fr\/#organization\"},\"articleSection\":[\"Actualit\u00e9s\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/peoplesphere.be\/fr\/remuneration-des-top-managers-de-grandes-divergences-nationales\/\",\"url\":\"https:\/\/peoplesphere.be\/fr\/remuneration-des-top-managers-de-grandes-divergences-nationales\/\",\"name\":\"R\u00e9mun\u00e9ration des top managers\u00a0: de grandes divergences nationales\u00a0! 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