Best practice corporate governance reporting (2005)
Many UK listed companies have been able to report their considerable progress in light of the developments in corporate governance recommendations in recent years. A number have gone above and beyond the disclosure recommendations of the Combined Code (2003) in their corporate governance statement. PricewaterhouseCoopers’ compendium.
'Best practice corporate governance reporting' issued in December 2005, features a wide range of good practice disclosures from the corporate governance statements published in annual reports since December 2003.
The publication provides examples of good practice disclosure in terms of both format and content and may be used as a practical guide to preparing corporate governance statements. Companies should, however, ensure that their statements reflect their own particular circumstances and are specific to the company and its activities during the year.
