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Non-executive directors

A selection of books, articles and guides for and about non-executive directors including sources of guidance and good practice.

What's on this page?

  • eBooks
  • Online articles
  • Organisations and networks
  • Reports, surveys and guidance
  • Books and articles from the Library

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Featured article

How to be a good non-exec
Governance, Feb 2017
The article's author shares a personal view of what it takes to be a good non-executive director based on his own extensive experience as a non-executive director and chairman with steps both new and existing non-execs can follow.

To request a copy of this article please contact the Library.

Featured link

Non-executive director survey (PWC)
Annual survey looking at the roles and responsibilities of non-executive directors, the fees paid and the structure of boards in FTSE 100 companies. A separate report covers the FTSE 250 and small cap companies


The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Accounting principles for non-executive directors

Aims to explain the key elements of a listed company's annual report and accounts for non-executive directors who are not accountants.

Directors guide (5th edition)

The ICSA Director's Guide explains all the core duties and liabilities of being a director from appointment to resignation, including disclosures, shareholder relations and corporate governance. This book provides practical help for common issues faced by both executive and non-executive directors,

Employment and self-employment

This chapter outlines UK employment taxation as it functions in the UK, with particular relevance to small businesses. It includes sections on the definition of self-employment, agency workers, non-executive directors (NEDs), national insurance contributions and the taxation of intermediaries.

Non-executive director's handbook (4th edition)

An essential source of reference and route map for the position of Non-executive director. Deals with how to become a NED and looks at the role and responsibilities of the NED on the board and its committees with particular focus on corporate governance and board effectiveness, risk management and internal control. Contains case studies and checklists throughout. The 2nd edition of this title is available through our Ebook Central subscription.

Showing 4 of 7 items

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Why law firms need non-executive directors

Patrick McKenna explains why NEDs can provide any law firm with a number of benefits.

Performance effects of appointing other firms executive directors

This paper studies the effect on company performance of appointing non-executive directors that are also executive directors in other firms.

5 ways to... get the most out of non-execs

Experienced NED Gerry Brown offers advice on how companies can best utilise their non-executive directors. Here's five areas NEDs should be focusing on.

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Useful links

Corporate Governance Community

For those interested in corporate governance, the Corporate Governance Community provides a further collection of resources available to Group members.

To find out about joining the group, visit the Corporate Governance Community homepage.

Organisations and networks

Cranfield International Centre for Women Leaders 
The centre's website provides information on its work, current research projects and published research papers. The centre is responsible for an annual Female FTSE benchmarking report, The Female FTSE Index, which has been published since 1999 and includes details of the number of female non-executive directors in the FTSE 100.

Independent Director Programme 
Online presence for the initiative from Ernst & Young which includes access to a range of thought leadership and research publications.

Information and TMT Non-Executives Association (ITNEA)
Please note that ITNEA ceased operation in 2016. The UK association for non-executive directors and independent directors and chairmen of listed IT, telecommunications and IT related media companies. The website included the full text of papers and surveys, including The professional non-executive director in IT companies and New direction: Companies need their non-executive directors to provide more help and guidance than ever before.

Financial Times Non-Executive Directors' Club 
Membership website incorporating a register of new and experienced non-executives as well as news, articles, features, jobs and links for those performing or seeking non-executive director and trustee roles. This subscription-based service is provided in association with Grant Thornton.

Non-Executive Directors' Association (NEDA)
Independent members association dedicated to NEDs, offering training and education, networking, and independent support and advice. 

A website advertising 'off market' non-executive director opportunities in the private and public sectors. Non Executive Directors may search vacancies confidentially and also share their profile with companies who are looking to engage directly.

Non-executive Directorship Exchange 
Organisation which sets out to help 'individuals find the right non-executive directorship, for the benefit of both individual and company'. The site includes listings of available NEDs and companies seeking NEDs.

Professional organisation  for non-executive directors in the UK. NEDonBoard promotes excellence, ethics and education for board members and aims to improve how businesses operate in the UK. They provide news and insights, networking, a job board, professional development courses and events.

Reports, surveys and guidance

See our separate pages on:

Chairman and non-executive director survey (MM&K)
Annual survey published by remuneration consultancy MM&K every January which includes information on fee levels, time commitments and attitudes to all aspects of their jobs from chairmen and non-executive directors sitting on the boards of FTSE350, Small Cap, AIM, private and multi-national groups. Also contains a section covering all aspects of the work of the remuneration committee and a section on directors’ views on board appraisal.

Guide to directors' remuneration (KPMG)
Annual report analysing the latest trends in FTSE 350 non-executive directors' fees. Fee information is available for the roles of non-executive chairman, deputy chairman and senior independent director and other non-executive directors.

Non-executive director survey -FTSE100 (PWC)
Annual survey looking at the roles and responsibilities of non-executive directors, the fees paid and the structure of boards in FTSE 100.

Non-executive director survey - FTSE250 (PWC)
Annual survey looking at the roles and responsibilities of non-executive directors, the fees paid and the structure of boards in FTSE 250 and small cap companies.

Non executive directors: Are you getting the right information to govern? (ACI)
Document published by the Audit Committee Institute in April 2011 providing 'insights into the type of information that non-executive directors may receive from management and what it might look like in practice'.

The non-executive director role (CIPD)
Guidance from the CIPD (the professional body for HR and people development), including information on  due diligence, duties and responsibilities, liabilities and skills required. Free, registration required.

Roles and responsibilities of executive and non-executive directors (ICAS)
"Guidance for directors of private companies" from the Institute of Chartered Accountants in Scotland, published 2017.

The role of the non-executive director: making corporate governance work (CIMA)
A CIMA publication from 2003 which looked at the evolution of corporate governance in the UK, the review of the role and effectiveness of NEDs, and corporate governance and the finance professional.

Sample non-executive director's appointment letter (ICSA)
A 2011 guidance note from the Institute of Chartered Secretaries and Administrators, which takes the form of a sample letter and provides an initial checklist for the elements that your company may want to include in your directors’ letters of appointment. The ICAEW Library holds a reference copy.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

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