Where are companies required to publish their executive pay ratio?

The Companies (Miscellaneous Reporting) Regulations 2018 (SI 2018/860) introduce a requirement for quoted companies with more than 250 employees to publish the ratio between their CEO's total remuneration and employees' pay and benefits in their directors' remuneration report.

The executive pay ratio must also be published on a website maintained by or on behalf of the company. Since quoted companies are already required to make their directors' remuneration report available on a website, their executive pay ratio information can simply be a new component of this report.