Overview An Act to reform company law and restate the greater part of the enactments relating to companies; to make other provision relating to companies and other forms of business organisation; to make provision about directors’ disqualification, business names, auditors and actuaries; to amend Part 9 of the Enterprise Act 2002; and for connected purposes.…
Overview This guide explores in detail what board leadership of purpose, values and culture means in practice. It describes each of the six key pillars in more detail and gives examples of what the best boards do. It also shows, for each pillar, the relevant section from the ‘agenda of boards’ differentiating between the questions…
Overview Published in December 1992, this report, also known as the Cadbury Report, provided a review of the structure and responsibilities of the board of directors along with a few recommendations in a Code of Best Practice. Moreover, it addressed a number of recommendation for auditors and the accountancy profession, finally dealing with the rights…
Overview The guidance encourages that the information provided in annual reports should be more relevant to shareholders. With that in mind, the guidance is framed in the context of the annual report as a whole. In practice, an annual report comprises a number of components. The information contained in each of these components has different…
Overview This guidance note is designed to help non-executive directors avoid a range of penalties – from fines, through to disqualification and imprisonment – if they fail to carry out their various duties. Prospective non-executives are also advised to undertake their own due diligence before taking on the role, satisfying themselves that the company is…
Overview The Review further develops the UK framework of corporate governance, which commenced in earnest with the publication of the Cadbury report in 1992 and was taken forward by the Greenbury, Hampel and Turnbull reports. It forms part of a systematic re-appraisal, across leading market economies, of the adequacy of corporate governance arrangements in the…
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