Best practice corporate governance reporting (2007)
The compendium is a repository of good practice examples of corporate governance reporting, featuring extracts from the annual reports of FTSE 350 companies for reporting periods ending December 2006 or later.
The basis for the compendium was the extensive review of 100 FTSE 350 companies' annual reports, of which 75 were FTSE 100 companies and 25 were FTSE 250 companies. From this review, 35 companies were selected. Two examples from our previous compendium (January 2007) were also included. The full list of companies included is provided in Appendix 3.
This is the third edition of PwC's corporate governance compendium. The compendium aims to: illustrate good practice reporting; provide examples of reporting under the new Turnbull guidance (2005); and show how reporting has evolved. Helpful hints accompanying the extracts highlight new trends and good practice suggestions.
The compendium covers all sections of the Combined Code, except for directors' remuneration, which is presented in the directors' remuneration report rather than the corporate governance statement.
