Comparison of Corporate Governance Principles & Guidelines: United States
This analysis compares suggestions for board structure and practice by influential members of the corporate, institutional investor and legal communities, and is organized in accordance with the Key Agreed Principles to Strengthen Corporate Governance for U.S. Publicly Traded Companies (“Key Agreed Principles”) published by the National Association of Corporate Directors (“NACD”) in 2008 with input from the business and investor communities. Footnotes and the appendix reference relevant provisions of the Dodd-Frank Act of 2010, the Sarbanes-Oxley Act of 2002, New York Stock Exchange (“NYSE”) and Nasdaq Listing Rules, the 2011 ABA Corporate Director’s Guidebook, survey data on actual board practices compiled by the NACD and Spencer Stuart, and other information.
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