What constitutes an explanation under 'comply or explain'?

What constitutes an explanation under ‘comply or explain’? – 2012

Through the concept of ‘comply or explain’ the UK has successfully promoted high standards of corporate governance over many years. This has led to widespread improvements in practice. However the current governance debate in Europe has raised questions about the operation of ‘comply or explain’.

This document reports discussions between companies and investors of the question: What constitutes an explanation under 'comply or explain'?

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