This Council Perspectives is authored in conjunction with The Conference Board Council on Corporate Governance, based in Europe.
The main driver for board evaluations is compliance with governance codes. However, such codes—either mandated by law or identified in “best practice” codes advocated by major business groups—vary considerably with regard to the frequency for conducting board evaluations, the use of internal versus external evaluations (the latter often by independent third parties), and the disclosure of board evaluation processes in company annual reports.
This Council Perspectives examines the differences in practices and requirements between several European countries including the United Kingdom regarding board evaluations and individual committee evaluations, and includes sample annual report disclosures, board evaluations, and executive and non-executive committee evaluations.
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