{"id":5710,"date":"2016-09-13T08:48:32","date_gmt":"2016-09-13T08:48:32","guid":{"rendered":"http:\/\/progresomicrofinanzas.org\/en\/?p=5710"},"modified":"2017-11-20T10:06:33","modified_gmt":"2017-11-20T10:06:33","slug":"detailed-good-practice-guidelines-for-applying-the-comply-or-explain-principle","status":"publish","type":"post","link":"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/en\/detailed-good-practice-guidelines-for-applying-the-comply-or-explain-principle\/","title":{"rendered":"Detailed good practice guidelines for applying the \u201ccomply or explain\u201d principle"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/en\/wp-json\/wp\/v2\/posts\/5710?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/en\/wp-json\/wp\/v2\/posts\/5710?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div><p><span style=\"font-weight: 400;\">Spain\u2019s National Securities Commission (<\/span><i><span style=\"font-weight: 400;\">CNMV: Comisi\u00f3n Nacional del Mercado de Valores<\/span><\/i><span style=\"font-weight: 400;\">) published these technical guidelines in July with the aim of making it easier for listed companies to comply with section G \u201c<\/span><i><span style=\"font-weight: 400;\">Degree of compliance with corporate governance recommendations\u201d<\/span><\/i><span style=\"font-weight: 400;\"> in their ACGRs (Annual Corporate Governance Reports).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The document is based on the European Commission\u2019s 9th April 2014 recommendation about the<\/span><a href=\"http:\/\/ec.europa.eu\/smart-regulation\/impact\/ia_carried_out\/docs\/ia_2014\/c_2014_2165_en.pdf\"><i><span style=\"font-weight: 400;\"> quality of corporate governance reporting<\/span><\/i><\/a> <span style=\"font-weight: 400;\">(\u201c<\/span><i><span style=\"font-weight: 400;\">comply or explain\u201d) <\/span><\/i><span style=\"font-weight: 400;\">and presents additional provisions to deal with the weaknesses detected in explanations given by companies for their non-compliance pursuant to recommendations in the<\/span><a href=\"http:\/\/progresomicrofinanzas.org\/codigo-de-buen-gobierno-de-las-sociedades-cotizadas\/\"> <span style=\"font-weight: 400;\">Code of Good Governance<\/span><\/a><span style=\"font-weight: 400;\"> (\u201cthe Code\u201d). Specifically, it stipulates that companies and their boards:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Should assess <\/span><i><span style=\"font-weight: 400;\">ex ante<\/span><\/i><span style=\"font-weight: 400;\"> whether the decision they are going to approve meets the Code\u2019s standards and, if not, analyse why not and provide the necessary explanations;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Will have to justify each time a particular recommendation is not followed, providing reasons and specific information on concrete and particular situations in the company;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Will make express mention of the procedure followed by the company; if applicable, on their decision to not follow these recommendations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The guidelines also publish real examples of explanations in ACGRs which have already been submitted that do not satisfy the criteria in the document for an explanation to be considered suitable and sufficient. The idea is that these examples should prevent others making the same mistakes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">By publishing these guidelines, the CNMV hopes to change the way in which listed companies report on their compliance with principles of good governance.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Spain\u2019s National Securities Commission (CNMV: Comisi\u00f3n Nacional del Mercado de Valores) published these technical guidelines in July with the aim of making it easier for listed companies to comply with section G \u201cDegree of compliance with corporate governance recommendations\u201d in their ACGRs (Annual Corporate Governance Reports). The document is based on the European Commission\u2019s 9th [&hellip;]<\/p>\n","protected":false},"author":30,"featured_media":5708,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"tags":[630,4707,4676,451,4735,1458,414,1461,1459,1460,4765,1143,1132,338,1138,1199,4774,488,4775,875,399,411],"class_list":["post-5710","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-cnmv-en-2","tag-informacion-en","tag-transparencia-en","tag-annual-report","tag-buenas-practicas-en","tag-comply","tag-corporate-governance","tag-european-commission","tag-explain","tag-explanations","tag-gobierno-corporativo-en","tag-good-practice","tag-guidelines","tag-information","tag-issuers","tag-listed","tag-principios-en","tag-principles","tag-recomendaciones-en","tag-recommendations","tag-spain","tag-transparency","numero-8-en","seccion-published-and-draft-legislation-corporate-governance","pais-spain"],"acf":[],"yoast_head":"<!-- This site is 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