G20/OECD Principles of Corporate Governance
The G20/OECD Principles of Corporate Governance provide an international reference for policy makers and organisations on corporate governance. They address matters such as shareholder rights, transparency, board responsibilities and sustainability. Their application and legal force depend on national frameworks.
Worked example
An audit committee considers board oversight and reporting practices against a relevant governance framework informed by the Principles.
Common mistake
Do not treat the Principles as identical to a binding law in every jurisdiction or as a replacement for local requirements.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |