Title: Guidance on good practices in corporate governance disclosure /
Authors: United Nations Conference on Trade and Development.
Publisher: United Nations,
Year: 2006
Subjects: Corporate governance.; Disclosure in accounting.
Abstract: This guide is a technical aid for regulators and companies, particularly in developing countries and transition economies. The purpose of the guide is to help those responsible for preparing company reports to produce disclosures on corporate governance that address the major concerns of investors and other stakeholders. The publication is expected to serve as a tool for drawing attention to good corporate governance disclosure practices that enterprises in different parts of the world might wish to emulate.--Publisher's description.
Contents: Introduction -- Financial disclosures -- Non-financial disclosures: Company objectives ; Ownership and shareholder rights ; Changes in control and transactions involving significant assets ; Governance structures and policies ; Members of the board and key executives ; Material issues regarding stakeholders, and environmental and social stewardship ; Material foreseeable risk factors ; Independence of external auditors ; Internal audit function -- General meetings -- Timing and means of disclosure -- Good practices for compliance.