On 4 March 2014, the Quoted Companies Alliance published a review of the corporate governance disclosures made by small and mid-sized quoted companies. It compared disclosures made by these companies against the standard of minimum disclosures set out in the Quoted Companies Alliance Corporate Governance Code for Small and Mid-Sized Quoted Companies 2013. The review concluded that these companies need to create a more effective link between the narrative on strategy and proceedings within the boardroom, and their directors need to become bolder in using the annual report and accounts to explain companies' actions to their shareholders and other stakeholders.
The review is available at:
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