14RU-007 ASX Corporate Governance changes - KPMG Australia
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14RU-007 ASX Corporate Governance changes

14RU-007 ASX Corporate Governance changes

The third edition of the ASX Corporate Governance Council (Council) Principles and Recommendations introduces nine new recommendations to which the ‘if not, why not’ disclosure approach now applies, in addition to amendments to certain existing recommendations.


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Key insights

  • Key changes to the ASX Corporate Governance Principles and Recommendations include:
    • 9 new recommendations to which ‘if not, why not’ disclosure applies
    • enhanced risk recommendations
    • CEO/CFO sign-off not just year-end
    • changes to indicators of director independence
  • Corresponding ASX listing rule changes include:
    • corporate governance disclosure on website or annual report
    • new Appendix 4G
  • Review new recommendations now to allow time to change or consider disclosures that may be required under ‘if not, why not’ disclosure approach.

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