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Second edition - Revised Corporate Governance Principles and Recommendations

Second edition August 2007

The ASX Corporate Governance Council (Council) undertook an extensive review of the first edition of the Principles of Good Corporate Governance and Best Practice Recommendations and carried out a public consultation process between November 2006 and February 2007.

On 2 August 2007 the Council released:

• The revised Corporate Governance Principles and Recommendations (Second Edition Corporate Governance Guidelines)
• Council's response to submissions (PDF 930KB)
• A document setting out the differences between the 2003 and 2007 editions of the Principles and Recommendations (PDF 433KB)
• Updated and revised Guidelines for Notices of meeting (PDF 50KB)
• Media Release (PDF 64KB)
• Speech by Eric Mayne, Chair of the ASX Corporate Governance Council, at the launch of the revised Corporate Governance Principles and Recommendations (PDF 44KB)
• Speech by the Hon. Chris Pearce, Parliamentary Secretary to the Treasurer, to launch the revised Corporate Governance Principles and Recommendations (PDF 40KB)

The Council released Revised Supplementary Guidance (PDF 76KB) in June 2008 (see also comparison (PDF 101KB) August 2007 and June 2008).

Effective date

The effective date for the Second Edition Corporate Governance Guidelines is a listed entity’s first financial year commencing on or after 1 January 2008. 

Where an entity’s financial year begins on 1 January, disclosure will be required in relation to the financial year 1 January 2008 – 31 December 2008 and will be made in the annual report published in 2009.

Where a listed entity's financial year begins on 1 July, disclosure will be required in reltion to the financial year 1 July 2008 - 30 June 2009 and will be made in the annual report published in 2009.

Listed entities are encouraged to make an early transition to the Second Edition Corporate Governance Guidelines.

Enquiries 

Enquiries in connection with the Second Edition Corporate Governance Guidelines can be directed to regulatorypolicy@asx.com.au or to the Council Secretariat on (02) 9227 0874.

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