mardi, février 19, 2013

Bilan des pratiques de gouvernance des entreprises de l'indice FTSE350

Courant janvier, la firme Grant Thornton a publié sa revue 2012 des pratiques de gouvernance des entreprises de l'indice britannique FTSE350 (ici).
Voici les points essentiels à souligner :
- Full compliance plateau with 51% choosing to fully comply and 44% of the 144 companies who did not comply planning to do so next year
- 73% (2011: 69%) of companies gave detailed reasons to support non-compliance but two thirds of those who did not comply in consecutive years made no change to their explanations
- Almost one in five FTSE 350 companies had insufficient numbers of non-executive directors throughout year to comply with the UK Corporate Governance Code
- New UK Corporate Governance Code provisions on annual reelection and triennial external board evaluations had immediate effect, with 96% and 98%, respectively, complying in the first year
- Increasing numbers of nonfinancial companies, 40% (2011:33%), have a risk committee
- 85% (2011: 74%) of companies gave detailed disclosures to support their principal risks and uncertainties, but 21% hardly changed year on year
- Business model expositions are improving 39% (2011: 27%) but for three out of four companies,
linking strategy to risk and KPIs is proving more challenging
- Average tenure of auditor is 33 years with three out of four companies giving little or no information about past or future intentions
- 25% of chairmen give no insight into board governance practices
- Emerging practice shows 5% of chairmen now emphasising the importance of culture as integral to effective governance
- Annual reports continue to expand – 16.5% over three years
- 73% (2011: 62%) of companies now actively seek governance dialogue with investors.
A la prochaine...

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