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The Combined Code on Corporate Governance, 2003

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Summary

This Code supersedes and replaces the Combined Code issued by the Hampel Committee on Corporate Governance in June 1998. It derives from a review of the role and effectiveness of non-executive directors by Derek Higgs and a review of audit committees by a group led by Sir Robert Smith.

Issuer

United Kingdom

Year

2003

Region

Europe

Issuer (type)

Financial Reporting Council (FRC) (Financial Regulator)

Instrument type

Code

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Low 0.51%
    • Low 0.03%
    • E focus: environment
    • S focus: diversity, employment conditions, recruitment, compensation
    • G focus: audit, financial reporting, internal control, risk management, accountability
    • Administrative services, Finance, Management, Professional services