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Best practices for executive remuneration International Corporate Governance Network recommendations for remuneration committees and institutional investors

Blue Book: Corporate governance — A guide for fund managers and corporations Investment and Financial Services Association Limited, Australia

Blue Ribbon Committee: Improving the Effectiveness of Corporate Audit Committees Aims to bring about practical and progressive changes in the roles and expectations placed on corporate boards, audit committees, senior and financial management, and internal and external auditors regarding financial reporting and the oversight process. This report proposes 10 recommendations to promote quality financial reporting. (USA, 1999)

Cadbury Report: Financial Aspects of Corporate Governance This committee was established by the London Stock Exchange, the Financial Reporting Council and the accountancy profession to examine the financial aspects of corporate governance. The Report, when published, included a Code of Best Practice which was based on the principles of openness, integrity, and accountability and which was divided into the headings of The Board, Auditing and Shareholders. (1992)

Code of Good Practice, Association of Unit Trusts and Investment Funds (AUTIF) Voluntary code of good practice for investment fund managers, in their capacity as shareholders

Comparative Study of Corporate Governance Codes Relevant to the EU and its Member States Prepared for the European Commission, Internal Market Directorate General

Corporate Governance Checklist List of corporate governance desiderata prepared by the Institute of Internal Auditors UK and Ireland

Dey report: Where Were the Directors? Guidelines for Improved Corporate Governance: By the Toronto Stock Exchange Committee on Corporate Governance (Canada 1994)

Executive remuneration – the caucus race? A Report to the International Corporate Governance Network (2002)

Five Years to the Dey: Survey commissioned by the Toronto Stock Exchange and Institute of Corporate Directors Results of the follow-up study to The Dey Report regarding the state of corporate governance practices and attitudes in Canada. The survey, based largely on responses from 635 CEOs, also discusses the initiatives being taken by the TSE and ICD to help companies improve their corporate governance activities. (Canada 1999)

Governance, Values and Competitiveness - A commitment to Leadership Recommendations on the specific roles and responsibilities of CEOs and the Board, preferring a principles-based approach to corporate governance rather than a rules-based approach. (Canadian Council of Chief Executives 2002)

Greenbury Report: Study Group into Directors’ Remuneration A code of best practice for determining and disclosing the remuneration of company directors. (1995)

Hampel Report: Committee on Corporate Governance The Committee on Corporate Governance, which was established to review the implementation of the Cadbury Report and to pursue any relevant matters arising from the Greenbury Report (1998)

Hermes Principles: What shareholders expect of public companies — and what companies should expect of their investors. Hermes is one of the largest fund managers in Britain, with an active approach to governance.

Corporate Governance Principles for Business Enterprises Co-authored with Asian Development Bank

Higgs report: Review of the Role and Effectiveness of Non-Executive Directors Aimed principally to advance and reflect best practice through proposed revisions to the Code. It includes focus on the behaviours and relationships, and the need for the best people, which are essential for an effective board. (2003)

ICGN Statement on Global Corporate Governance Principles Guidelines for implementation of the OECD Principles of Good Corporate Governance (International Corporate Governance Network, 1999)

Implementation of Corporate Governance-Codes in German Practice An empirical analysis of the DAX 100 companies by Bernhard Pellens, Franca Hillebrandt, and Björn Ulmer

King Report (1) 1994 Chapter 20: The code of corporate practices and conduct

King Report (II) on Corporate Governance for South Africa 2002 Covers boards and directors, risk management, internal audit, integrated sustainability reporting, accounting and auditing, compliance and enforcement. Institute of Directors in Southern Africa (March 2002)

Kirby report: The Governance Practices of the Institutional Investors Report of the Standing Senate Committee on Banking, Trade and Commerce, Canada.

Kumar Mangalam Birla Committee on Corporate Governance The first formal and comprehensive attempt to evolve a code of corporate governance, in the context of prevailing conditions of governance in Indian companies, as well as the state of capital markets. (India)

McKinsey Global Investor Opinion Survey Key Findings

Measures to inspire confidence in the stockmarket Suggestions for measures that could be introduced, directed at all the actors on the market: shareholders, representatives of companies, marketplaces, securities traders, legislators and controlling bodies. (Aktiespararna: Swedish Shareholders’ Association)

Nørby Committee report Recommendations for corporate governance in Denmark

NYSE Corporate Accountability and Listing Standards Committee report Standards and changes in the corporate governance practices of NYSE-listed companies as recommended by the NYSE Corporate Accountability and Listing Standards Committee (2002)

Peters Report & Recommendations Corporate Governance in the Netherlands

Principles for Corporate Governance in Kenya and Sample Code of Best Practice for Corporate Governance Prepared by the Private Sector Initiative for Corporate Governance

Report of the Commission on Public Trust and Private Enterprise The Commission's final report contains recommendations on executive compensation, corporate governance, designing and enforcing ethical codes of conduct, shareholder relations, and how to improve accounting and audit practices. (Conference Board, USA 2002)

Report of the working group on corporate governance Recommendations with respect to the establishment of a basic framework for appropriate guidelines to public listed companies on corporate governance (Malta Stock Exchange 2001)

Saucier Report: Beyond Compliance: Building a Governance Culture Recommendations for listing requirements, focussing on the relationship between board and management (Canada)

Smith Report: Audit Committees - Combined Code Guidance A report and proposed guidance by a Financial Reporting Council appointed group chaired by Sir Robert Smith. (Financial Reporting Council 2003)

Survey on Listed Companies’ Corporate Governance Survey of TSE-listed companies, on their attitudes to corporate governance. (Tokyo Stock Exchange, 2000)

The Responsibilities of Institutional Shareholders and Agents - Statement of Principles Statement of principles drawn up by the Institutional Shareholders Committee, expanding on the Combined Code. (2002)

TIAA-CREF Policy Statement on Corporate Governance Policy statement by Teachers Insurance and Annuity Association-College Retirement Equities Fund ‘as a responsible long-term investor’ (USA)

Turnbull Report: Internal Control: Guidance for Directors on the Combined Code The ICAEW final guidance on the implementation of the internal control requirements of the Combined Code on Corporate Governance. This guide aims to ensure that boards are aware of the significant risks facing their companies and the procedures in place to manage them. (Institute of Chartered Accountants in England & Wales , Sept. 1999)