Accessibility navigation


The Corporate Gini Index (CGI) determinants and advantages: lessons from a multinational retail company case study

Morais, F. ORCID: https://orcid.org/0000-0003-1297-6556 and Kakabadse, N. ORCID: https://orcid.org/0000-0002-9517-8279 (2014) The Corporate Gini Index (CGI) determinants and advantages: lessons from a multinational retail company case study. International Journal of Disclosure and Governance, 11 (4). pp. 380-397. ISSN 1741-3591

Full text not archived in this repository.

It is advisable to refer to the publisher's version if you intend to cite from this work. See Guidance on citing.

To link to this item DOI: 10.1057/jdg.2014.4

Abstract/Summary

This article identifies and compares the determinants of CEO compensation to median employee earnings with those of the Corporate Gini Index (CGI). Using a multinational retail company, the article posits that the CGI is an advantageous corporate alternative pay inequality measure that concerns CEO pay multiples to median employee earnings, which regulators should consider using and disclosing in proxy statements. Although CGI and the official measure of multiples of CEO pay to median employee earnings share some of the challenges, the advantages of CGI as an alternative measure are greater. Our findings suggest that the CGI is a much better measure of corporate income inequality bringing clear benefits at both micro and macro levels of intervention.

Item Type:Article
Refereed:Yes
Divisions:Henley Business School > Marketing and Reputation
ID Code:36994
Publisher:Palgrave Macmillan

University Staff: Request a correction | Centaur Editors: Update this record

Page navigation