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We are all aware of the importance of adhering to the various Corporate Governance Codes in relation to how we do our job. Accountability has become so important in recent years. From a company secretarial perspective, a number of codes are in place for different sectors and industries.

For listed companies in both Ireland and the UK, the UK Corporate Governance Code (formerly the Combined Code which drew significantly on the Higgs review on the role and effectiveness of nonexecutive directors, the Cadbury report and on the Smith report on Audit Committees), has been instrumental in focusing on best practice boardroom behaviour, operating on the principle of ‘comply or explain’. This code sets out the corporate governance standard for listed companies to follow. For Irish companies, while the Irish Stock Exchange (‘ISE’) has adopted the UK Code for Irish Companies, there is an additional code which includes some further requirements that were included in a 2010 report commissioned by the ISE and Irish Association of Investment Managers and these are included in the Irish Corporate Governance Annex.

Download our main Governance Codes guidance note