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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

Audit reform and the BEIS

Sir Jon Thompson and Michael Izza discuss aspects of the BEIS White Paper on Restoring Trust in Audit and Corporate Governance, including audit supervision, joint audit and proposals for a professional body for corporate auditors.

Is the UK ready for Sarbanes-Oxley?

One of the central planks of the Sarbanes-Oxley regime in the US is that directors will go to prison if they fall short. If a version is implemented in the UK and there is no such penalty in scope, how will the regime work?

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

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Corporate governance and the code

A chapter examining the concept of 'corporate governance' and its growth and development in England, including the UK Corporate Governance Code.

Directors' remuneration

Overview of key recommendations made for directors' remuneration, as well as the statutory and common law position.

The corporate governance journey

An overview of the corporate governance framework in the UK and the evolution of the UK’s Corporate Governance Code.

Risk management and internal control

An overview of internal control and risk management in the UK’s Corporate Governance Code, with four example checklists.

Understanding corporate governance

The meaning of corporate governance and how to apply its theories in practice are covered in this eBook section.

Corporate governance

The full text of the Combined Code and related documents issued by the Financial Reporting Council.

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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.

Corporate governance: a practical guide for accountants

A user-friendly guide to compliance for corporate accountants.

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Useful links

PWC Annual Corporate Directors Survey

Results from the latest PWC survey, which received responses from 663 public company directors. Provides in-depth analysis of contemporary governance trends and emphasises how boards are reacting to a rapidly evolving governance landscape.

Grant Thornton Corporate Governance Review

A review of the annual reports of 281 of the UK’s FTSE 350 companies with years ending between April 2019 and April 2020. As well as assessing compliance with the UK Corporate Governance Code, the review considers the application, namely quality and detail of explanations, and draws attention to best practice and emerging trends in narrative reporting.

Spencer & Stuart UK Board Index

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.

Annual report insights

Deloitte annual survey of FTSE companies’ annual report. It includes insight on responses to changing report requirements, areas for improvement, regulatory hotspots and examples of disclosure. 

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