PLANNED federal government changes to executive pay are set to burden non-executive directors with costly new responsibilities. They will also expose company executives and remuneration consultants to criminal offences, say critics. The government's package of executive remuneration reforms, released last month, includes a number of changes, such as the well-publicised move giving shareholders the power to vote out an entire board if companies receive a protest vote of 25 per cent or more in two successive years.