Contents

A call for disclosure

Dutch shine in new ratings

According to the latest ratings just issued by GMI, the introduction of the Tabaksblat Code has had a significant affect on the ratings of the Dutch companies reviewed.

A long way to go

Only two thirds of leading European companies operate a democratic policy of one-share onevote, according to a recent study.

PCAOB propose new standard

A new standard covering the elimination of material weaknesses has been proposed in the US.

The robust audit committee

Tom Lawton considers the practical implications of the role of the audit committee.

The case for socially responsible investment

Christine Farnish sets out the NAPF’s emerging policy on socially responsible investment and corporate social responsibility.

The importance of training

Richard Smerdon looks at the importance of training for non-executive directors and highlights some of the resources available.