Contents

Here comes the sun

Combined Code review

The FRC published the findings of a review into the implementation of the Combined Code in December and this month have launched a consultation into proposed changes to the Code.

Better reporting

Research conducted by Independent Audit Ltd looked at how companies and investors view governance reports and has come up with a useful framework to improve reporting generally.

Not so transparent?

A new survey on directors’ remuneration in Germany shows that the level of transparency is still very poor.

The independent mind

Mark Womersley looks at the role of the non-executive director in company transactions.

Governance in Japan

Makoto Seta discusses the changes taking place in corporate governance in Japan.

The key to outsourcing success

Cathy Hyatt sets out the key elements of effective business process outsourcing governance which can make the difference between a successful outsourcing relationship and an expensive failure.