A joint KPMG and ACCA report of a study of corporate governance requirements across 25 markets.
The objectives of this study were to:
–Examine corporate governance requirements in terms of clarity and completeness of content, degree of enforceability and prevalence.
–Identify common/basic corporate governance requirements and emerging trends.
–Raise awareness of the similarities and differences in corporate governance requirements across markets, geographic regions, economic zones and pillars/themes of corporate governance.
–Inform other industry research (eg Organisation for Economic Cooperation and Development (OECD) Principles Review).
This study focused on the CG requirements only. It did not review levels of compliance (and/or outcomes) by companies with respect to the various CG requirements.
