Corporate Governance Principles and Recommendations, 3rd Edition, ASX Corporate Governance Council, 2014.

Australia Current 2014

The 2014 edition of the Guidelines include a new recommendation under Principle 7: Recognize the manage risk. Recommendation 7.4: A listed entity should disclose whether it has any material exposure to economic, environmental and social sustainability risks and, if it does, how it manages those risks. In addition, principle 3: act with ethics and integrity has introduced commentary talking about the role of the company as ‘a good corporate citizen’. It gives examples of what a good corporate citizen is, including addressing human rights, environmental issues, dealing with companies that have integrity etc.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Large listed companies

Issuer type

Stock Exchange

Type of instrument

Code of conduct or guideline

Mandatory or voluntary


The geographical scope


Project Partners