The ICGN Statement and Guidance on Anti-Corruption Practices establishes the importance of combating bribery and corruption as part of the corporate governance agenda, and will be referenced as part of the ICGN’s Global Corporate Governance Principles in its next revision. This document presents a policy statement on why anti-corruption is an issue of concern for shareowners, and explains how corruption is ultimately detrimental to shareowner value. It provides a series of questions for investors to assist in their engagement with companies on the theme of anti-bribery and corruption. It concludes with a set of references to relevant organisations active in promoting the anti-corruption agenda that can serve as a resource to investors.
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The objective of this guidance is to help investors assess how well a portfolio company’s board is effectively overseeing risk management. Further, the targeted audience is broader than just company boards and investors; it includes auditors, risk advisory and rating firms as well as provincial, n...
The aim of the ICGN Integrated Business Reporting Guidance is to emphasise the importance of companies providing a holistic account of how they create and sustain value by bringing together information that is not normally disclosed in the financial statements. The ICGN intends to promote better und...
The ICGN Statement and Guidance on Political Lobbying and Donations addresses investor concerns about corporate involvement in the political process, as a matter of both business ethics and corporate governance. The Statement takes a multi-jurisdictional perspective on corporate political donations ...