Rethinking Comply or Explain for a New Era of Governance
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Rethinking Comply or Explain for a New Era of Governance

/ Report

Many corporate governance regulations follow a “comply or explain” approach: companies must comply with certain provisions or explain why they do not. This report summarizes discussions from our deep-dive exchange with leaders of European companies, highlighting the challenges they face in meeting these mandates and delivering on the underlying regulatory objectives. It also outlines suggestions for how the framework might be improved in today’s context.

Many corporate governance regulations follow a “comply or explain” approach: companies must comply with certain provisions or explain why they do not. This report summarizes discussions from our deep-dive exchange with leaders of European companies, highlighting the challenges they face in meeting these mandates and delivering on the underlying regulatory objectives. It also outlines suggestions for how the framework might be improved in today’s context.

Authors

Guy Jubb

Guy Jubb Guy Jubb

Co-Council Director of the Corporate Governance Co…
The Conference Board

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Anuj Saush

Anuj Saush Anuj Saush

Head, TCB Advisory International
The Conference Board

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Manali Paranjpe

Manali Paranjpe Manali Paranjpe

Program Director, Governance & Sustainability Cent…
The Conference Board

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Praisy Abraham

Praisy Abraham Praisy Abraham

Research Fellow, Governance & Sustainability Cente…
The Conference Board

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