Corporate governance essentials:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
ICSA
2008
|
| Schriftenreihe: | ICSA essentials
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VIII, 382 S. |
| ISBN: | 9781860723995 1860723993 |
Internformat
MARC
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Datensatz im Suchindex
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| adam_text | Contents
Acronyms and Abbreviations
Acknowledgements
Chapter I Definitions and issues in corporate governance
1 Defining corporate governance
2 Theoretical frameworks for corporate governance
3 Development of corporate governance
4 Stakeholders
5 Key objectives in corporate governance
6 Key issues in corporate governance
7 Approaches to corporate governance
Chapter 2 Concepts in governance and the role of the company secretary
1 Concepts in corporate governance
2 The value of corporate governance
3 The relevance of corporate governance to other organisations
4 The company lawyer and corporate governance
5 The company secretary and corporate governance
Chapter 3 Directors and shareholders: powers and rights
1 The powers of directors
2 The duties of directors to their company
3 Fiduciary duties of directors
4 A director s duty of skill and care
5 The general duties of directors: Company Act 2006
6 Directors liability insurance
7 Fair dealing by directors
8 Shareholders powers and rights
9 Other restraining measures against directors
10 Other types of directors
Chapter 4 Balance of power on the board
1 The role of the board and corporate governance issues
2 Suitability
3 Character and qualities
4 Size and balance of the board
5 The board and decision-making
vn
ix
I
1
4
9
12
15
16
21
25
25
29
30
38
38
43
43
44
46
48
52
55
56
58
64
68
73
73
76
76
78
79
iv
CONTENTS
6 The roles of chairman and chief executive officer
7 Non-executive directors
8 Board appointments and the nomination committee
9 Induction and training of directors
10 Re-election of directors
11 Succession planning
12 Performance evaluation
13 Two-tier boards
Chapter 5 Non-executive directors
1 The role of non-executive directors
2 NEDs on the board and board committees
3 Independence
4 The appointment of a new NED
5 Senior independent director
6 Criticisms of non-executive directors
7 The Tyson Report on recruiting and training of NEDs
8 The potential liability of a non-executive director:
duty of skill and care
Chapter 6 Relations with shareholders
1 The relationship between the board and the shareholders
2 The shareholders
3 Shareholder expectations
4 Regulatory requirements for shareholder involvement
5 The company s relations with its shareholders
6 Electronic communications and electronic voting
7 The role of institutional shareholders in corporate governance
8 Institutional shareholder guidelines
Chapter 7 Financial reporting and auditing
1 Financial reporting and corporate governance
2 Misleading financial statements
3 The role of the external auditors: the audit report
4 Auditor independence
5 Financial reporting: directors duties and responsibilities
6 Additional reporting by companies
7 The audit committee
Chapter 8 Narrative reporting
1 The nature of narrative reporting by companies
2 The business review
3 Social and environmental reporting (or CSR reporting)
4 Sustainability reporting: triple bottom line reporting
81
84
84
88
90
91
92
94
97
97
99
101
105
107
109
111
112
115
115
116
119
120
121
124
127
133
139
139
143
145
152
157
159
159
171
171
173
177
181
CONTENTS
Chapter 9 Directors remuneration
1 Directors remuneration as a corporate governance issue
2 Elements with remuneration for executive directors
3 Problems of linking rewards to performance
4 Combined Code provisions on the design of performance-related
remuneration
5 Compensation for loss of office: severance payments
6 The remuneration of NEDs
7 The remuneration (compensation) committee
8 Disclosure and approval of remuneration details
9 Directors service contracts
10 Institutional shareholder views on directors remuneration
Chapter 10 Risk management and corporate governance
1 The nature of risk
2 Internal control system
3 The UK corporate governance framework
4 The Turnbull Committee Report on internal control
5 The role of internal audit
6 Risk management
7 The role of the board (or audit committee) in risk management
8 The board s statement on internal control
9 Risk management as a governance issue outside the UK:
Sarbanes-Oxley Act, s. 404
Chapter 11 Ethics and corporate social responsibility
1 Ethics and corporate governance
2 A corporate code of ethics
3 Corporate social responsibility
4 Institutional investors, CSR and SRI
5 Whistleblowers
Chapter 12 A history of corporate governance in the United Kingdom
1 The Cadbury Code (1992)
2 The Greenbury Report (1995)
3 The Hampel Report (1998)
4 The 1998 Combined Code
5 The Turnbull Report (1999)
6 Directors Remuneration Report Regulations (2002)
7 The Higgs Report (2003)
8 The Smith Report (2003)
9 The 2003 Combined Code
10 The Combined Code and institutional investors
11 Corporate governance guidelines for non-listed companies
187
187
190
194
196
197
198
199
202
206
207
215
215
217
218
219
222
224
228
229
230
235
235
237
239
244
246
255
255
259
261
264
265
266
267
268
268
269
270
vi
CONTENTS
Chapter 13 An international history of corporate governance 275
1 The OECD Principles of corporate governance 275
2 Corporate governance and the European Union 282
3 Corporate governance and the Commonwealth countries 284
4 The King Reports (South Africa) 287
5 Corporate governance in the United States 291
6 Corporate governance in other countries 295
Appendices 1 The Combined Code on Corporate Governance 299
2 Good Boardroom Practice: A Guide for Directors and Company
Secretaries 317
3 ICSA Guidance Note: Matters Reserved for the Board 321
4 Higgs Guidance: Summary of the Principal Duties of the
Remuneration Committee 327
5 Higgs Guidance on Performance Evaluation 329
6 Guidance on Audit Committees (The Smith Guidance) 333
7 ICSA Guidance Note: Terms of Reference - Audit Committee 345
8 Higgs Guidance: Summary of the Principal Duties of the
nomination Committee 353
9 Guidance on Internal Control (The Turnbull Guidance) 355
Glossary 365
Directory 375
Index 377
|
| adam_txt |
Contents
Acronyms and Abbreviations
Acknowledgements
Chapter I Definitions and issues in corporate governance
1 Defining corporate governance
2 Theoretical frameworks for corporate governance
3 Development of corporate governance
4 Stakeholders
5 Key objectives in corporate governance
6 Key issues in corporate governance
7 Approaches to corporate governance
Chapter 2 Concepts in governance and the role of the company secretary
1 Concepts in corporate governance
2 The value of corporate governance
3 The relevance of corporate governance to other organisations
4 The company lawyer and corporate governance
5 The company secretary and corporate governance
Chapter 3 Directors and shareholders: powers and rights
1 The powers of directors
2 The duties of directors to their company
3 Fiduciary duties of directors
4 A director's duty of skill and care
5 The general duties of directors: Company Act 2006
6 Directors' liability insurance
7 Fair dealing by directors
8 Shareholders' powers and rights
9 Other restraining measures against directors
10 Other types of directors
Chapter 4 Balance of power on the board
1 The role of the board and corporate governance issues
2 Suitability
3 Character and qualities
4 Size and balance of the board
5 The board and decision-making
vn
ix
I
1
4
9
12
15
16
21
25
25
29
30
38
38
43
43
44
46
48
52
55
56
58
64
68
73
73
76
76
78
79
iv
CONTENTS
6 The roles of chairman and chief executive officer
7 Non-executive directors
8 Board appointments and the nomination committee
9 Induction and training of directors
10 Re-election of directors
11 Succession planning
12 Performance evaluation
13 Two-tier boards
Chapter 5 Non-executive directors
1 The role of non-executive directors
2 NEDs on the board and board committees
3 Independence
4 The appointment of a new NED
5 Senior independent director
6 Criticisms of non-executive directors
7 The Tyson Report on recruiting and training of NEDs
8 The potential liability of a non-executive director:
duty of skill and care
Chapter 6 Relations with shareholders
1 The relationship between the board and the shareholders
2 The shareholders
3 Shareholder expectations
4 Regulatory requirements for shareholder involvement
5 The company's relations with its shareholders
6 Electronic communications and electronic voting
7 The role of institutional shareholders in corporate governance
8 Institutional shareholder guidelines
Chapter 7 Financial reporting and auditing
1 Financial reporting and corporate governance
2 Misleading financial statements
3 The role of the external auditors: the audit report
4 Auditor independence
5 Financial reporting: directors' duties and responsibilities
6 Additional reporting by companies
7 The audit committee
Chapter 8 Narrative reporting
1 The nature of narrative reporting by companies
2 The business review
3 Social and environmental reporting (or CSR reporting)
4 Sustainability reporting: triple bottom line reporting
81
84
84
88
90
91
92
94
97
97
99
101
105
107
109
111
112
115
115
116
119
120
121
124
127
133
139
139
143
145
152
157
159
159
171
171
173
177
181
CONTENTS
Chapter 9 Directors' remuneration
1 Directors' remuneration as a corporate governance issue
2 Elements with remuneration for executive directors
3 Problems of linking rewards to performance
4 Combined Code provisions on the design of performance-related
remuneration
5 Compensation for loss of office: severance payments
6 The remuneration of NEDs
7 The remuneration (compensation) committee
8 Disclosure and approval of remuneration details
9 Directors' service contracts
10 Institutional shareholder views on directors' remuneration
Chapter 10 Risk management and corporate governance
1 The nature of risk
2 Internal control system
3 The UK corporate governance framework
4 The Turnbull Committee Report on internal control
5 The role of internal audit
6 Risk management
7 The role of the board (or audit committee) in risk management
8 The board's statement on internal control
9 Risk management as a governance issue outside the UK:
Sarbanes-Oxley Act, s. 404
Chapter 11 Ethics and corporate social responsibility
1 Ethics and corporate governance
2 A corporate code of ethics
3 Corporate social responsibility
4 Institutional investors, CSR and SRI
5 Whistleblowers
Chapter 12 A history of corporate governance in the United Kingdom
1 The Cadbury Code (1992)
2 The Greenbury Report (1995)
3 The Hampel Report (1998)
4 The 1998 Combined Code
5 The Turnbull Report (1999)
6 Directors' Remuneration Report Regulations (2002)
7 The Higgs Report (2003)
8 The Smith Report (2003)
9 The 2003 Combined Code
10 The Combined Code and institutional investors
11 Corporate governance guidelines for non-listed companies
187
187
190
194
196
197
198
199
202
206
207
215
215
217
218
219
222
224
228
229
230
235
235
237
239
244
246
255
255
259
261
264
265
266
267
268
268
269
270
vi
CONTENTS
Chapter 13 An international history of corporate governance 275
1 The OECD Principles of corporate governance 275
2 Corporate governance and the European Union 282
3 Corporate governance and the Commonwealth countries 284
4 The King Reports (South Africa) 287
5 Corporate governance in the United States 291
6 Corporate governance in other countries 295
Appendices 1 The Combined Code on Corporate Governance 299
2 Good Boardroom Practice: A Guide for Directors and Company
Secretaries 317
3 ICSA Guidance Note: Matters Reserved for the Board 321
4 Higgs Guidance: Summary of the Principal Duties of the
Remuneration Committee 327
5 Higgs Guidance on Performance Evaluation 329
6 Guidance on Audit Committees (The Smith Guidance) 333
7 ICSA Guidance Note: Terms of Reference - Audit Committee 345
8 Higgs Guidance: Summary of the Principal Duties of the
nomination Committee 353
9 Guidance on Internal Control (The Turnbull Guidance) 355
Glossary 365
Directory 375
Index 377 |
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