UK: ABI report 'Comply or explain - investor expectations and current practices'

The Association of British Insurers has published a report titled Comply or Explain - Investor expectations and current practices: see here (pdf). In the report the ABI states that many 'comply or explain' disclosures under the UK Corporate Governance Code fail to meet investor needs. In order to help improve this situation, the ABI identifies in its report six criteria to assist companies in preparing their Code disclosures.