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The IBE, in commissioning this report, wished to understand whether there is guidance for companies in governance policies, at national and EU level, on ethical business practices.

CoE (Comply or explain) offers the flexibility to fit with the large diversity among and within the different EU Member States. The quality of explanation is the core factor for upgrading the...

This paper seeks to provide useful guidance to boards, governing bodies and individual directors that wish to make effective use of the internal audit function, particularly in respect of gaining...

This document is a practical tool for Audit Committees developed by the European Confederation of Directors' Associations (ecoDa), "the European voice of board directors".

This document is a practical tool for unlisted companies and their stakeholders developed by the European Confederation of Directors’ Associations (ecoDa), “the European voice of board directors”.