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Auteur:
Australie | Publication | mai 2019
The ASX is this week conducting a national roadshow in relation to the 4th edition of the ASX Corporate Governance Principles and Recommendations (4th Edition), which was released on 27 February 2019 following a lengthy period of stakeholder consultation.
The Corporate Governance Principles and Recommendations are important because the ASX Listing Rules require each ASX listed entity to include either in its annual report or on its website a statement disclosing the extent to which the entity has followed the recommendations each year. Departures from the recommendations must be reported on an “if not, why not” basis. Entities applying to be listed on ASX (for instance, who are undertaking an IPO) also need to disclose in their prospectus the extent to which the recommendations will be met.
The 4th Edition only takes effect for an entity’s first full financial year commencing on or after 1 January 2020, although ASX encourages early adoption. While there is some time to implement the changes necessary to meet the recommendations, ASX listed entities should familiarise themselves with the 4th Edition and start preparing to adopt and / or report against the 4th Edition before 1 January 2020.
If you are not able to attend the roadshow in your city this week, don’t despair, we have summarised the key takeaways below.
While the 4th Edition has been available for some time, the roadshow is a timely reminder for entities to start thinking about how they will meet the recommendations.
We encourage all directors and members of legal and company secretariat teams of ASX listed entities to familiarise themselves with the 4th Edition. There are some substantive changes from the 3rd edition that will need to be implemented if entities seek to achieve full compliance with the recommendations.
At a minimum, companies should review their current corporate governance practices against the 4th Edition to determine what changes may be required, or how departures from the recommendations will be explained.
The 4th Edition can be accessed here. We expect the ASX will publish its roadshow presentation on its website shortly.
We are happy to discuss the 4th Edition and how it will be effect your company specifically.
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