A survey of governance practice in the FTSE 350
This year we've taken a different approach to our survey of governance practice. In past surveys we've built a picture based on FTSE 100 annual reports. But this time round, to coincide with the FRC's review of the Combined Code, we wanted to get a better understanding of how companies have responded to the changes introduced four years ago. In particular we wanted to have a close look at audit committees as they are increasingly central to oversight.
So we've used an extensive questionnaire and extended the coverage to the FTSE 350. The picture we have put together draws on responses from just over half of FTSE 100 companies and 40% of the FTSE 350 as a whole.
So what's the state of play?
See full Report, in pdf format.
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