Corporate Governance

The ASX Corporate Governance Council has released a document titled “Corporate Governance Principles and Recommendations”. 

The Principles and Recommendations provide a good reference in determining best practice Corporate Governance, while recognising that one size does not fit all.

 

Other than those relating to audit committees for the Top 500 Companies, a listed entity can choose not to follow a recommendation. If it does not follow a particular recommendation, it must explain why in its annual report (i.e. the “if not, why not” approach).

Key corporate governance documents

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