Codes & Standards

To foster the conditions for sustainable long term investment it is vital that the market has confidence in the quality of corporate governance and standards of professional practice.  By setting rigorous standards and publishing codes for directors and investors to implement, the FRC promotes the highest quality of corporate reporting and governance.  Integral to our corporate governance regime is the principle of comply or explain, which has been shown to accelerate best practice in the boardroom and puts investors in the key role of holding directors to account.