Contents

New year resolution

A good start

The Accounting Standards Board (ASB) has published its first review of narrative reporting by UK listed companies.

A non-executive viewpoint

The latest survey of non-executive directors and independent chairmen provides an interesting insight into their views and concerns.

Majority of FTSE 350 fall short of full compliance

Debate on proportionality

Not as good as reported

Expectations and concerns

Ira Millstein, Holly Gregory and Rebecca Grapsas of Weil, Gotshal & Manges LLP set out seven things shareholders want directors to understand in 2007.

The role of coaching

Lee McDougall and Neela Bettridge of Article 13 consider the role of coaching in promoting good governance.

The audit choice debate

Peter Butler and Eric Tracey of Governance for Owners provide an investor viewpoint on the continuing debate.