ICAEW.com works better with JavaScript enabled.

Principles of corporate governance useful links

Useful links on corporate governance principles, organisations and surveys

Corporate governance hubs of major accountancy firms


List of insight articles and reports.

Corporate governance organisations

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'.

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.

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.

Organisation for Economic Co-operation and Development

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:

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.


Annual report insights

Deloitte October 2020

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. 

FRC Corporate Governance review 2020

Financial Reporting Council January 2020

FRC report from January 2020, which gauges the quality of reporting against the 2016 UK Corporate Governance Code and comments on 'early adoption' of the 2018 Code by FTSE 100 companies.

Grant Thornton Corporate Governance Review

Grant Thornton November 2020

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.

OECD Corporate Governance Factbook

Organisation for Economic Co-operation and Development June 2019

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 Annual Corporate Directors Survey

PwC February 2021

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.

Review of the 2021 AGM season

Georgeson October 2021

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.

Shearman & Sterling LLP's US corporate governance survey

Sherman & Sterling October 2020

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

Spencer & Stuart October 2020

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.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

* Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.