5. Conclusie
5.4 Mogelijkheden voor vervolgonderzoek
Voor vervolgonderzoek wordt aanbevolen om andere landen dan Nederland de leesbaarheid van de remuneratieverslagen te gaan onderzoeken. Het is dan mogelijk om de leesbaarheid van remuneratieverslagen te vergelijken tussen landen. Hierdoor kan je verschillen en overeenkomsten zien tussen verschillende landen. Ook kunnen we met deze informatie meer te weten komen over de exacte invloed van verschillende ondernemingsfactoren op de leesbaarheid van remuneratieverslagen
Vervolgonderzoek kan naar de personen/organisaties kijken die direct invloed hebben op het maken van het remuneratierapport. Denk aan de commissarissen die in het remuneratiecommissie zitten. Vaak worden remuneratieverslagen opgesteld door “externe” kantoren zoals accountantskantoren en consultancykantoren. Deze factoren zouden moeten worden getest op het verband met de leesbaarheid.
De leesbaarheid inclusief de grafische weergaven (tabellen en grafieken) zouden moeten worden onderzocht. Deze grafische weergaven zijn van groot belang voor de uitleg van de beloningen van de bestuurders. Door het gebruik van de oorspronkelijke leesbaarheidformules is dit onmogelijk. De onderzoekers zouden naar alternatieve meetinstrumenten voor leesbaarheid op zoek moeten gaan. Het artikel van Sydserff en Weetman (1999) biedt mogelijkheden voor alternatieven voor leesbaarheidformules.
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