UK-listed companies, under the Combined Code, are required to include a statement in their annual reports detailing how they apply the principles, and comply with the provisions.
This compendium features extracts from the corporate governance statements published in the annual reports of companies with reporting periods ending on or after 31 December 2003 (at which time reporting under the Code was not mandatory) and those with reporting periods ending on or after 31 December 2004.
This provides an opportunity to share examples of good practice disclosure in corporate governance in terms of both format and content. However it should be used only as a guide to preparing corporate governance statements.
The compendium results from a review of the annual reports of 100 companies (of which 52 are in the FTSE 100).
See full Handbook.
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