Corporate governance—glossary of terms
Corporate governance—glossary of terms

The following Corporate practice note provides comprehensive and up to date legal information covering:

  • Corporate governance—glossary of terms
  • A
  • B
  • C
  • D
  • E
  • F
  • G
  • H
  • I
  • More...

A

ABISee Association of British Insurers.
Association of British InsurersA trade association of the UK insurance industry, with a focus on corporate governance issues and the development of institutional voting guidelines for its members (following the merger of ABI Investment Affairs with the Investment Association (IA) in June 2014, IA has assumed responsibility for previously issued ABI guidance).
Audit, Reporting and Governance Authority (ARGA)See Financial Reporting Council (FRC)

B

Brydon reviewAn independent review commissioned by the UK government in December 2018 and led by Sir Donald Brydon, into standards in the UK audit market. The Brydon review published its final report in December 2019.
Business modelIn the context of the UKCG Code, an explanation by the directors (in the annual report) of the basis on which the company generates or preserves value over the longer term and the strategy for delivering the objectives of the company.
Business ReviewA narrative report previously required under CA 2006, s 417 for all companies (other than those benefitting from the small companies’ reporting exemptions) for financial years beginning on or after 1 October 2007 and ending before 30 September 2013, when it was replaced by the Strategic Report.

C

Cadbury CommitteeA committee chaired by Sir Adrian Cadbury which was set up in May 1991 to deliver a report which
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