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The following is a proposal from a major research report, The Future of Corporate Governance: Insights from the UK, prepared for the Institute of Chartered Accountants of Scotland.45 In order to improve the effectiveness of non-executive directors and strengthen their independence, guidelines should be introduced on the maximum number of non-executive directorships that may be held by an individual and regulation should be introduced to control ‘cross-holdings' of executive and non-executive directorships. Discuss the guidance you consider appropriate on the maximum number and the advantages and disadvantages of controlling cross-holdings.

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Accounting Basics, Accounting

Category:- Accounting Basics
Reference No.:- M91773314

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