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Principles of corporate governance useful links

Useful links on corporate governance principles, organisations and surveys

Corporate governance hubs of major accountancy firms

Governance, Risk and Compliance
BDO
Contains information on Audit committee and board obligations and Board Review - a report on UK board diversity. Also information on corporate reporting.

Corporate Governance
Deloitte
Hub page for information on the latest governance developments with access to Deloitte Academy Publications.

Corporate Governance: encouraging dialogue and participation
Ernst & Young 
The EY Corporate Governance hub - includes reports and surveys related to Corporate Governance and the EY regulatory update Policy Pulse. Ey's latest report is Future proofing corporate governance - reflections and practical questions for board consideration.

The Governance Institute - Governance matters
Grant Thornton
Reports and news from Grant Thornton. Includes the annual UK Corporate Governance Review of FTSE 350 companies and the Charity Governance Review

Governance Insights Center 
PWC
Global Corporate Governance hub with key governance issues and audit committee resources. Corporate Governance - making your business durable is the UK specific hub - includes  a corporate reporting blog and audit reform guidance.

Board leadership centre
KPMG
Support for non-executive directors with sections on Board issues, Risk Committees, Nomination and Remuneration Committees and the Audit Committee Institute. Includes practical resources for as well as reports and surveys, insights, networking and events.

Corporate governance organisations

All-Party Parliamentary Corporate Governance Group 
All-party group formed in 2004 to 'develop and enhance the understanding of corporate governance at Westminster and to influence future policy making in this area.'

Asian Corporate Governance Association 
An independent organisation established in 1999 which aims to work with 'investors, companies and regulators in the implementation of effective corporate governance practices throughout Asia'.

Association of Corporate Governance Professionals (ACGP)
Professional body focused on supporting governance practitioners, governance consultants and board members who have a responsibility for corporate governance. Provides qualifications and training courses.

Committee of Sponsoring Organizations of the Treadway Commission (COSO) 
A 'voluntary private sector organization dedicated to improving the quality of financial reporting through business ethics, effective internal controls, and corporate governance'. The website includes the full text of COSO reports and articles, with a particular focus on internal control issues. COSO guidance is available to purchase from the site.

European Corporate Governance Institute (ECGI) 
An organisation which aims to provide 'a focal point for academics working on corporate governance'. The site includes an extensive archive of library materials, including full text Codes and Principles from across the world.

Financial Reporting Council (FRC)
The FRC is the body responsible for the Corporate Governance Code. Their website has other guidance for corporate governance and stewardship and corporate reporting.

ICSA - The Governance Institute
ICSA represents the interests of governance professionals and promotes good practice. There are some free resources on the site, particularly relating to charitiesacademies and the NHS. The latest edition of ICSA journal Governance + Compliance is also freely available.

Institute of Directors (IoD)
The IoD promotes good governance and publishes the annual Good Governance Report. They also published Corporate governance guidance and principles for unlisted companies in 2010.

International Corporate Governance Network 
International network founded in 1995 with a mission to raise standards of corporate governance worldwide. The organisation has a global membership which is open to anyone working in or researching corporate governance.

Manifest (Minerva Analytics)
Global corporate governance research and proxy voting agency.

Organisation for Economic Co-operation and Development (OECD)
The OECD views good corporate governance as 'key to the integrity of corporations, financial institutions and markets, and central to the health of our economies and their stability'.The Corporate Affairs section of the website gives access to OECD publications on corporate governance including:

PIRC
An independent research and advisory consultancy which provides services to institutional investors on corporate governance and corporate social responsibility.

Pensions and Lifetime Savings Association (PLSA)
The PLSA has a mission to help shape UK pension policy and has been a strong advocate of high standards of corporate governance for many years, particularly as representatives of major institutional investors.

The Centre for Tomorrow’s Company
An independent, non-profit think tank that inspires and enables business to be a force for good in society. Their website features many reports and other publications.

Further organisations

Surveys

Deloitte Centre for Corporate Governance
This site provides a one-stop shop for The Deloitte Academy's governance publications for board members, other relevant Deloitte materials and news on latest developments. Includes practical guides and checklists.

FTI 2014 Corporate Governance Investor Survey
During January and February  2014, FTI Consulting surveyed 113 global institutional investors about their attitudes towards topical proxy issues. Survey results were anonymous.

FRC: Corporate culture and the role of boards
Published in July 2016, this report seeks to address how boards can steer corporate behaviour to create a culture that will deliver sustainable good performance.

Georgeson Review of the 2018 AGM season
Leading global proxy solicitor, shareholder engagement firm and corporate governance advisors Georgeson publish an annual review of trends from European AGMs covering the following jurisdictions: UK, France, the Netherlands, Germany, Switzerland, Italy and Spain (a separate report is published on Denmark). Each countries entry is divided into three sections: voting; proxy advisers; corporate governance developments.

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

Grant Thornton Corporate Governance Review 2018 
A review of the annual reports of 297 of the UK’s FTSE 350 companies with years ending between April 2017 and April 2018 (investment trusts are excluded as they are permitted to follow the AIC Code of Corporate Governance). The 2017 survey found a rise in the number of companies who fully compliant with the UK Corporate Governance Code- now standing at 72% - although 27% give good insight as to how the principles are applied.

Beyond compliance: the building blocks of corporate culture
Global governance survey exploring how the role of culture, board composition and strategic planning are affecting businesses around the world. The 2016 survey was titles Boards of the future, the 2015 survey was titled The tone from the top

ISS 2018-2019 Policy survey: summary of results
More than 400 responses were received for this Institutional Shareholder Services Inc. (ISS) survey of their institutional investor clients and corporate issuers. The survey covered corporate governance developments worldwide.

PLSA Corporate governance policy & voting guidelines
The Pension and Lifetime Saving Association (PLSA) Corporate governance policy & voting guidelines aim to assist investors and their proxy voting agents in their interpretation of the provisions of the Corporate Governance Code when assessing a company’s compliance with it.

OECD Corporate Governance Factbook 2017
This report shares up-to-date information about corporate governance practices in OECD countries and a selection of additional jurisdictions. Published for the first time in February 2014, the report will be updated at regular intervals as new information is received.

PWC 2018 Annual Corporate Directors Survey
Results from the latest PWC survey, which received responses from 886 public company directors. Provides in-depth analysis of contemporary governance trends and emphasises how boards are reacting to a rapidly evolving governance landscape.

Shearman & Sterling LLP's US corporate governance survey 2018
Annual survey of the largest 100 US public companies; provides in-depth analyses of practices and trends impacting corporate governance and sheds light on how leading companies are addressing important governance issues in the current environment.

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 2018 of the S&P 500 companies in the USA. The website also had a board composition comparison tool - Boards around the world.

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