Governance Guidelines

The latest governance guidelines for corporations and foundations can be hard to locate, so we’ve collected them here for you.

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UK

Corporate:

UK Corporate Governance Code 2018 at FRC site

Nov. 26, 2020 update: Reporting on the new Corporate Governance Code is a mixed picture (recommendations for improved reporting)

Charity:

UK Charity Governance Code

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Denmark

Corporate:

Recommendations on Corporate Governance for Denmark, Dec 2020 for 2021, in English

Form for reporting compliance, from Jan 2021

Nye Anbefalinger for God Selskabsledelse, Dec 2020 Dansk

Skema til rapportering, fra Jan 2021 (Dansk)

Foundations (Fond):

Recommendations on Foundation Governance for Denmark, 2020, in English

Anbefalinger for God Fondsledelse, 2020

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Sweden

Corporate:

The Swedish Code of Corporate Governance in English (January 1, 2020)

Svensk Kod för Bolagsstyrning, 2020

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Norway

Corporate:

Invitation to provide suggestions for improving the recommendation, by May 25 2021

The Norwegian Code of Practice for Good Governance in English, 17 October 2018

Den Norske Anbefalingen om Eierstyring og Selskapsledelse, 17 October 2018

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Australia

Corporate:

ASX Council’s Corporate Governance Principles and Recommendations (4th Edition), 27 February 2019

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Canada

Corporate:

Corporate Governance Guideline – 2018, produced by The Office of the Superintendent of Financial Institutions Canada (OSFI)

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USA

Nasdaq’s proposal to adopt listing requirements for board diversity: What Nasdaq-listed companies should know (updated April 14, 2021)

Nasdaq proposes new listing rules to advance diversity on boards (GlobeNewswire for Nasdaq Inc., Dec 1. 2020)

Nasdaq’s Corporate Governance Guidelines (approved July 22, 2020)

“The US has not adopted a corporate governance code for US companies. Corporate governance matters are provided in state and federal laws, regulations and listing rules. An influential body of “best practices” literature around corporate governance also exists.”
(May 1, 2020, Corporate governance and directors’ duties in the United States, uk.practicallaw.thomsonreuters.com)

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Other

Another great source for searching for all the latest codes by country is ESGI Global, an international scientific non-profit association providing a forum for debate and dialogue between academics, legislators and practitioners, focusing on major corporate governance issues.

ECGI Global Codes

These codes are searchable by country and code type.