ICGN Global Corporate Governance Principles
The Principles generally endorse the OECD Principles of Corporate Governance (2004) and in addition highlight elements that ICGN members take into account when making investment decisions.
Member Opinion Surveys
The ICGN conducts ad-hoc member opinion surveys on a range of issues. The survey analysis helps the ICGN to reflect market experience and opinion when forming responses to policy consultations. The latest survey was conducted in 2007 and focused on investor priorities for reform in financial reporting and auditing.
Commissioned Reports
The ICGN on occasion commissions reports to help support the development of ICGN best practice guidance which can be viewed by clicking on the links below:
Cross Border Proxy Voting: case studies from the 2002 proxy season (2002)
A report commissioned by the ICGN to examine how cross border proxy voting works in practice.
Share Lending vis-a-vis Voting – a report commissioned by the ICGN (2004)
A report on the impact of share lending on voting and other indicia of shareholder ownership and participation.
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Best Practice Consultations
ICGN guidance is kept under regular review to ensure they are timely and relevant. All initiatives are subject to extensive consultation with members before being put forward for formal adoption.
Using the guidance
“The ICGN/GPPC ‘Survey on Financial Reporting and Auditing’ opened eyes on both sides of the investor-auditor dialogue. It identified issues the global audit networks should address to be more effective in investor relations and it showed that investors can and should be more involved in the professional standards-setting process. It is an important initial contribution to improving our communications with each other.”
Jeff Willemain,
Global Managing Partner, Regulatory & Risk, Deloitte and Chairman, Global Public Policy Committee
Member opinion surveys
Member opinion surveys
Investor opinion on Financial Reporting & Auditing (2006)
The ICGN and the Global Public Policy Committee (comprising BDO International, Deloitte, Ernst & Young, Grant Thornton International, KPMG, and PricewaterhouseCoopers) conducted a survey in 2007 focusing on investor priorities for reform in financial reporting and auditing.
The survey included questions around the scope and purpose of audit, competition and choice in the audit market, the role of investors in the standard setting process, and financial reporting convergence. The results were debated at an event hosted by the Institute of Chartered Accountants in England & Wales and published in a report entitled ‘Financial Reporting and Auditing: What do Investors want?’.
View the paper including the results of the survey.
Comissioned reports
The ICGN commissions reports on topical issues to highlight current trends and new perspectives on emerging corporate governance practices. View the reports by clicking on the links below:
Share Lending vis-a-vis Voting – a report commissioned by the ICGN (2004)
A report on the impact of share lending on voting and other indicia of shareholder ownership and participation.
Cross Border Proxy Voting: case studies from the 2002 proxy season (2002)
A report commissioned by the ICGN to examine how cross border proxy voting works in practice.