BREXIT IMPACT: The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Practice Note: Brexit—accounts and reports. This...
General role and responsibility of a non-executive director (NED) For information about the roles and responsibilities of NEDs, see Practice Note: Non-executive directors...
The non-executive director (NED) is not a statutory creation and is, essentially, a creature of corporate governance. There is no legal distinction in the Companies Act...
The concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board effectiveness, including on board and board committee...
We have analysed the following areas in particular: • Compliance: are all companies complying with the new requirements? • Market practice: what market practice is...
The UK Corporate Governance Code (UKCG Code) of the Financial Reporting Council (FRC) is the benchmark for good governance of listed companies. It includes a number of...