International Corporate Governance Network
The International Corporate Governance Network is an investor-led organisation that promotes effective corporate governance and investor stewardship. It develops policy positions and principles and supports dialogue, education and engagement among its community. Its Global Governance Principles provide an international reference point rather than a universally binding law. The organisation must be distinguished from the principles it publishes and from national regulators that have legal enforcement powers.
Worked example
An institutional investor uses ICGN principles when assessing a company’s board accountability and explaining engagement priorities. The company still needs to identify the laws, listing rules and governance code that actually apply to it.
Common mistake
Treating ICGN as a government regulator or assuming its principles automatically impose legal duties in every jurisdiction.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBL | Supporting | September 2026–June 2027 |