Which of the following is a requirement for quoted companies?

Quoted companies, which are companies whose shares are listed on a stock exchange, have specific regulatory requirements to ensure transparency and accountability to their shareholders. One of these key requirements is the offering of a director's remuneration report. This report must outline the remuneration policy for directors, the amounts paid to directors, and how this aligns with the company's performance and the interests of shareholders. This practice is intended to promote good governance and ensure that shareholders are informed about how the company's management is being compensated.

The requirement for a director's remuneration report reflects broader corporate governance standards that aim to provide clarity and accountability to shareholders regarding executive pay. By disclosing this information, companies help foster trust and allow investors to make informed decisions based on how leadership compensation aligns with company performance and shareholder interests.

Other options do have roles in corporate governance but are not mandatory requirements for quoted companies. For example, while employee incentive schemes can be beneficial for motivating employees, they are not compulsory. Similarly, while annual shareholder benefits might be offered, they do not represent a standard requirement, and a legal compliance report is not typically designated as a unique requirement among those with a focus on finance or governance reporting for quoted companies.