Corporate Governance Committee (2004). The Belgian Code on Corporate Governance ('Lippens Code')

Government Commission on the German Corporate Governance Code (2005). The German Corporate Governance Code ('Cromme Code')

Finance Committee on Corporate Governance (2000). Malaysian Code on Corporate Governance.

Committee on Corporate Governance (1999). Code of Best Practice for Corporate Governance.

Committee on Corporate Governance (1997). Corporate Governance in the Netherlands Forty Recommendations (Peters Code).

Instituto Brasileiro de Governança Corporativa (Brazilian Institute of Corporate Governance) (2001). Code of Best Practice of Corporate Governance.

Confederation of Indian Industry (1998). Desirable Corporate Governance A Code.

London Stock Exchange Committee on Corporate Governance (1998). The Combined Code Principles of Good Governance and Code of Best Practice.

Berliner Initiativkreis (Berlin Initiative Group) (2000). German Code for Corporate Governance.

Comitato per la Corporate Governance delle Società Quotate (Committee for the Corporate Governance of Listed Companies) (1999). Report and Code of Conduct (Preda Report).

The idea is also expressed in the Malaysian Code on Corporate Governance (2000).

Where there is no local code on corporate governance, companies should follow recognized international good practices.

Brussels Stock Exchange Banking and Finance Commission (1998). Corporate Governance for Belgian Listed Companies (Merged Code).

Grundsatzkommission Corporate Governance (German Panel for Corporate Governance) (2000). Corporate Governance Rules for German Quoted Companies.

Statement on Global Corporate Governance Principles. International Corporate Governance Network.

Revised Statement on Global Corporate Governance Principles. International Corporate Governance Network.

European Corporate Governance Institute. (In particular, see index of corporate governance codes by country.

JPK Working Group I on Corporate Governance in Malaysia (2000). Report on Corporate Governance in Malaysia.

General Motors Board of Directors (2000). GM Board of Directors Corporate Governance Guidelines on Significant Corporate Governance Issues.

Commonwealth Association of Corporate Governance.

This idea is followed by the Indian code and was also addressed in the 2002 Report of the Kumar Mangalam Birla Committee on Corporate Governance.

For example, the Dey Report (Canada), the Vienot Report (France), the Korean Stock Exchange Code, Malaysia's Report on Corporate Governance, Mexico's Code of Corporate Governance, and the King II Report (South Africa) specify board functions as strategic planning, risk identification and management selection, oversight and compensation of senior management, succession planning, communications with shareholders, integrity of financial controls and general legal compliance.

(5) Corporate governance and its status

Euroshareholders (2000). Euroshareholders Corporate Governance Guidelines.

Corporate Governance in Europe, KPMG Survey.

It is recognized that there is an increase in the number of corporate governance accolades, awards, ratings, rankings and even corporate governance stock market indexes where constituents are selected on the basis of good practices in corporate governance.

Toronto Stock Exchange Committee on Corporate Governance in Canada (1994). Where Were the Directors? Guidelines for Improved Corporate Governance in Canada (Dey Report).

Capital Market Commission's Committee on Corporate Governance in Greece (1999). Principles on Corporate Governance in Greece Recommendations for Its Competitive Transformation (Mertzanis Report).

The corporate governance structures in place to assess, manage and report on these types of risks should be the subject of corporate governance disclosure.

Guidance on Good practices in Corporate Governance Disclosure

World Bank (2000). Corporate Governance ROSC for Malaysia.

World Bank (2003b). Corporate Governance ROSC for Korea.

World Bank (2003c). Corporate Governance ROSC for Mexico.

World Bank (2004b). Corporate Governance ROSC for India.

Mr. Vijay Poonoosamy Commonwealth Association of Corporate Governance

Committee Appointed by the SEBI on Corporate Governance under Chairmanship of Shri Kumar Mangalam Birla (2002) Report of the Kumar Mangalam Birla Committee on Corporate Governance.

1 Having healthy corporate governance and effective internal control

Corporate Governance Principles for Annual Reporting in the Commonwealth.

World Bank (2003a). Corporate Governance ROSC for Hong Kong.

World Bank (2003d). Corporate Governance ROSC for South Africa.

Mr. André Baladi Co Founder, International Corporate Governance Network

Two possible approaches include putting all corporate governance disclosures in a separate section of the annual report, or putting them in a stand alone corporate governance report.

The role of employees in corporate governance should be disclosed.

Corporate Governance Principles and Recommendations. European Association of Securities Dealers.

Principles of Corporate Governance. Organisation for Economic Cooperation and Development.