Institutional investors and their representative bodies issue advisory remuneration guidelines for listed companies. These set out the considerations they will consider in deciding how to exercise their votes on remuneration issues, including share plan design. This practice note explains the main provisions of the Investment Association principles of remuneration which are relevant to share plans and gives an overview of remuneration guidelines issued by other UK investor bodies, including the PLSA (formerly NAPF), PIRC and ISS.