来源：《基督科学箴言报》
原文刊登日期：2021年3月18日
One result of American business scandals over the past two decades is that more companies are careful about their pay incentives for executives. In the past, a shortsighted culture of cash bonuses in corporations encouraged reckless risk-taking and corruption. Recent reforms, however, either done voluntarily or by regulation, have held managers more accountable. They allow bonuses only for long-term results or retrieve compensation in case of wrongdoing.
过去20年美国商业丑闻的一个结果是，越来越多的公司对高管的薪酬激励措施更加谨慎。在过去，企业中短视的现金奖励文化鼓励了不计后果的冒险行为和腐败。然而，最近的改革，无论是自愿的还是监管强制的，都让经理人承担了更多的责任。企业只允许对长期业绩发放奖金，在有不当行为的情况下会索回薪金。
Case in point: On Wednesday, Starbucks shareholders rejected the company’s plan for millions of dollars in special executive pay. Critics said performance bonuses have been too frequent and unjustified.
举个例子：周三，星巴克(Starbucks)股东否决了公司向高管发放数百万美元特别薪酬的计划。批评人士表示，绩效奖金过于频繁，而且不正当合理。
Now Britain wants to join the United States in finding the right balance for pay incentives. On Thursday, the U.K. business secretary, Kwasi Kwarteng, proposed rules to make it easier to claw back bonuses already paid to executives in failed companies as well as stop future payouts. In addition, larger companies would need to file “resilience statements” that spell out risks to a business, such as climate change or potential fraud in external partners.
现在，英国想要加入美国的行列，寻找薪酬激励的正确平衡。周四，英国商务大臣夸西•科瓦滕提出了一项新规定，以便更容易收回已经支付给破产公司高管的奖金，并停止未来发放奖金。此外，大型企业还需要提交“恢复力声明”，阐明企业面临的风险，如气候变化或外部合作伙伴存在的潜在欺诈。
The proposed regulations “would help to get more transparency and, frankly, honesty in the system,” Mr. Kwarteng told The Times. “When big companies go bankrupt, the effects are felt far and wide with job losses and the British taxpayer picking up the tab.” The proposed rules would also “hit auditors and directors who have been asleep at the wheel,” another minister said.
拟议中的法规“将有助于提高系统的透明度，坦率地说，是诚实度，”Kwarteng告诉《泰晤士报》。“当大公司破产时，影响会广泛而深远，造成失业，最终是英国纳税人在为此买单。”另一位部长表示，拟议的法规还将“打击在方向盘上睡着的审计人员和董事”。
Britain feels burned by its own recent business scandals, especially the 2018 collapse of construction firm Carillion. The company paid record dividends and bonuses just weeks before warning it was in trouble. The new proposals, which may take effect in 18 months, are described as the biggest shake-up of British corporate governance rules in decades.
英国对自己最近的商业丑闻感到愤怒，特别是2018年建筑公司Carillion的倒闭。该公司在警告其陷入困境前几周支付了创纪录的股息和奖金。新提议可能在18个月内生效，被形容为英国公司治理规则几十年来最大的一次调整。
Corporations that claw back or suspend bonuses at a time of failure or scandal are helping to build a better company culture. Studies show such policies improve the quality of a company’s financial reports, providing better clarity and certainty. Honesty can be its own reward, far more than a yearly bonus.
那些在失败或丑闻发生时收回或暂停发放奖金的公司，有助于建立一个更好的企业文化。研究表明，这样的政策提高了公司财务报告的质量，提供了更好的清晰度和确定性。诚实本身就是一种回报，远远超过每年的奖金。