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A code of best practice in the field of corporate governance, first issued with the Hampel Report of 1998. The Code, which incorporated the earlier recommendations of the Cadbury Report and the Greenbury Report, concerns such matters as the role of non-executive directors, directors’ remuneration, and general issues of audit, accountability, and relations with shareholders. UK listed companies are required to disclose whether or not they have complied with the Code, and to explain any departures from it. Revised versions of the Code were issued in 2003 and 2006. See also Higgs Report; Smith Report; Turnbull Report.
http://www.frc.org.uk/documents/pagemanager/frc/Combined_Code_June_2008/Combined%20Code%20Web%20Optimized%20June%202008(2).pdf Full text of the Combined Code (2008) from the FRC website
Subjects: Accounting.
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