Guidance on good practices in corporate governance disclosure

Abstract

The Chair introduced the agenda item and gave the floor to a resource person who presented the background document "Guidance on good practices in corporate governance disclosure" (TD/B/COM.2/ISAR/30). The resource person explained that this document was an update of the 2002 paper "Transparency and Disclosure Requirements for Corporate Governance" (TD/B/COM.2/ISAR/15) prepared for the 19th session of ISAR. It was noted that the original 2002 document was very up to date for its time; nevertheless, the intervening years were a time of significant developments in corporate governance disclosure. The resource person provided an overview of the main changes to the document that were made to reflect recent developments. These included, among others, updated disclosure requirements in the area of changes in control and transactions involving significant assets, as well as new disclosure items regarding the internal audit function. The resource person emphasized that the purpose of the guidance document was to assist enterprises in attracting investment. He commended the guidance for its quality and recommended its wide dissemination.

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