Hampel Report
The Hampel Report was a 1998 UK corporate-governance review of the earlier Cadbury and Greenbury recommendations. It contributed to their consolidation into the Combined Code and emphasised applying governance principles sensibly. It is useful historical context for the development of UK governance, rather than the current code to apply to a modern company.
Worked example
A student uses Hampel to explain how separate work on board accountability and directors’ remuneration developed into a combined framework, then checks the current code for a present-day reporting question.
Common mistake
Presenting a historical report as the current UK governance code or assuming that following formal provisions always produces effective governance.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBL | Supporting | September 2026–June 2027 |