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Principles of corporate governance

Find out more about the theory and principles of corporate governance.

In this section

Corporate governance overview

The measure of Wates

The publication of a new corporate governance code for private companies has potential implications for private equity-backed companies. But how relevant is it to most UK companies.

Thought leadership projects

Connect and Reflect

To succeed in the modern world, businesses must move away from defensive old-style news management and corporate positioning. ICAEW argues that if companies embrace a positive approach to corporate governance that ensures they connect with and reflect society, they will reap many benefits.

Corporate Governance representations

Responses the ICAEW has issued to corporate governance consultations since 2005

ICAEW Rep 127/18

Review of the Financial Reporting Council by Sir John Kingman - arrangements for auditor procurement and remuneration.

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Intellectual property, finance and corporate governance

This book advances Intellectual Property reporting in alignment with the key corporate governance principles of transparency and disclosure. It analyses the juncture between the IP ecosystem; corporate finance and accounting for intangibles; and corporate governance.

Driven to the brink: why corporate governance, board leadership and culture matter

A collection of stories about how inadequate governance and flawed culture caused a massive destruction of shareholder value.

Handbook of board governance, The: a comprehensive guide for public, private, and not-for-profit board members

This title provides comprehensive, expert-led coverage of all aspects of corporate governance for public, nonprofit, and private boards. Provides practical guidance and expert insight relevant to board members across the spectrum to aid the building of a more effective board. Written from the United States perspective.

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

An essential source of reference and route map for the position of Non-executive director. Contains case studies and checklists throughout.

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Useful links

European Corporate Governance Institute

The ECGI is a forum for debate and dialogue between academics, legislators and practitioners, focusing on major corporate governance issues, promoting best practice. The ECGI maintain a collection of corporate governance codes and principles form around the world.

Grant Thornton Corporate Governance Review 2018

A review of the annual reports of 3297 of the UK’s FTSE 350 companies with years ending between April 2016 and April 2017 (investment trusts are excluded as they are permitted to follow the AIC Code of Corporate Governance). The 2018 survey found a rise in the number of companies who fully compliant with the UK Corporate Governance Code- now standing at 72%

Spencer & Stuart UK Board Index 2018

The annual UK Board Index is a comprehensive review of governance practice in the largest 150 companies in the FTSE rankings, providing a valuable indication of the state of boardroom health. Spencer & Stuart also publish Board Indexes for other countries and regions such as the Nordic Board Index and the Spencer Stuart Board Index of the S&P 500 companies in the USA. The website also had a board composition comparison tool - Boards around the world.

Good governance review

Report from the Institute of Directors (IoD) that ranks the FTSE 100 based on their corporate performance, published annually since 2015.

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