Combined Code

Combined Code
The key source of corporate governance recommendations for UK listed companies. It is available on the website of the Financial Reporting Council. The Listing Rules require annual financial reports to state how the company has applied the principles, where it has complied with the Combined Code and where it has not. The Combined Code consolidates the work of the Hampel report, the Cadbury report, the Greenbury report, the Higgs review and Smith report. It consists of principles of good governance, most of which have their own set of more detailed provisions which, in most cases, amplify the principles. The principles deal with the following areas:
• Directors.
• Directors' remuneration.
• Accountability and audit.
• Relations with shareholders.
• Institutional investors.
Related links

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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