European Corporate Governance Codes Network

Codes and Guidance

In German:
Österreichischer Corporate Governance Kodex (2012)
In English:
Austrian Code of Corporate Governance (2012)
In French:
Le Code Belge de gouvernance d'entreprise (2009)
In Dutch:
Belgische Corporate Governance Code (2009)
In English:
Belgian Code on Corporate Governance (2009)
The Commission/ Commissie had also published guidance notes to assist listed companies. These cover remuneration, risk management and internal control, election of the external auditor and high quality explanations. They are available on its website in French, Dutch and English
In Bulgarian:
Националeн кодекс за корпоративно управление (2012)
In English:
Bulgarian Code for Corporate Governance (2012)
In Greek:
Κώδικα Εταιρικής Διακυβέρνησης (2012)
In English:
Corporate Governance Code (2012)
In Danish:
Anbefalinger for god selskabsledelse (2014)
In English:
Recommendations on Corporate Governance (2014)

The Komitéen for god Selskabsledelse has also published additional guidelines to assist companies. These are available in Danish only on its website.
In Estonian:
Hea Ühingujuhtimise Tava (2006)
In English:
Corporate Governance Recommendations (2006)
In English: 
Finnish Corporate Governance Code 2015
In Finnish:
Hallinnointikoodi 2015
In Swedish:  
Finsk kod för bolagsstyrning 2015
The Securities Market Association has also published guidelines on:
Departures from the Recommendations of the Code (2012)
Remuneration statements (2011)
Corporate Governance Statements (2010)
In French:
Code de gouvernement d’entreprise des sociétés cotées (AFEP/MEDEF) (2013)
In English:
Corporate Governance Code of Listed Corporations (AFEP/MEDEF) (2013)

In January 2014 the Haut Comité de gouvernement d’entreprise published guidance on the application of the AFEP MEDEF Code (in French only)
In French:
Code de gouvernement d’entreprise pour les valeurs moyennes et petites (MiddleNext)
In German:
Deutscher Corporate Governance Kodex (2014)
In English:
German Corporate Governance Code (2014)
In Greek:
Hellenic Corporate Governance Code (2013) 
In English:
Hellenic Corporate Governance Code (2013)
In Hungarian:
A Tőzsde Felelős Társaságirányítási Ajánlásai (2012)

In English:
Corporate Governance Recommendations (2012)
In Icelandic:
Stjórnarhætti fyrirtækja (2012)
In English:
Corporate Governance Guidelines (2012)
The UK Corporate Governance Corporate Code (2012)
Irish Corporate Governance Annex (2010)
Irish incorporated companies listed on the Irish Stock Exchange are required to apply the UK Corporate Governance Code (on a “comply or explain” basis). In addition, Irish incorporated companies with a primary listing on the ISE are required to apply the Irish Annex.

In addition to these “comply or explain” requirements for listed companies, there is a statutory Code for banks and insurance companies. It is imposed as a condition of their licence and is therefore compulsory.
Corporate Governance Code for Credit Institutions and Insurance Undertakings (2010)
In Italian:
Codice di Autodisciplina (2014)
In English:
Corporate Governance Code (2014)
In Latvian:
Korporatīvās pārvaldības principi un ieteikumi to ieviešanā (2010)
In English:
Principles of Corporate Governance and Recommendations on their Implementation (2010)
In Lithuanian:
NASDAQ OMX Vilnius listinguojamų bendrovių valdymo kodeksas (2010)
In English:
The Corporate Governance Code for the Companies Listed on NASDAQ OMX Vilnius (2010)
In French:
Dix principes de gouvernance d'entreprise de la Bourse de Luxembourg
In English:
The Ten Principles of Corporate Governance of the Luxembourg Stock Exchange
The Code of Principles of Good Corporate Governance (2005)
The Netherlands
In Dutch:
de Nederlandse Corporate Governance Code (2008)
In English:
The Dutch Corporate Governance Code (2008)
In Norwegian :
Norsk anbefaling for eierstyring og selskapsledelse (2014)
In English :
The Norwegian Code of Practice for Corporate Governance (2014)
In Polish:
Dobre Praktyki Spółek Notowanych na GPW (2013)
In English:
Code of Best Practice for WSE Listed Companies (2013)
Under the regulations of the securities regulator, the Comissão do Mercado de Valores Mobiliários (CMVM), listed companies can choose to comply or explain with either the code issued by the CMVM or the code issued by the Instituto Português de Corporate Governance (IPCG), or even with a foreign code, as long as the choice is justified by the company in its corporate governance annual report.

In Portuguese:
Código de Governo das Sociedades da CMVM (2013)
In English:
CMVM Corporate Governance Code (2013)

In Portuguese:
Código de Governo das Sociedades da IPCG (2012)
In English:
IPCG Corporate Governance Code (2012)
In Romanian:
Codului de Guvernanta Corporativa - Bursa de Valori Bucuresti (2009)
In English:
Bucharest Stock Exchange Corporate Governance Code (2009)
The BVB also provides guidelines offering some different suggestions for implementing the Code's recommendations, and a downloadable document for making the corporate governance statement. These are available at the same links.
In Spanish:
Código unificado de Buen Gobierno de las Sociedades Cotizadas (2006)
In English:
Unified Good Governance Code of Listed Companies (2006)
The CNMV has published other guidance and documents on corporate governance. These are available on its website in Spanish and English.
In Slovak:
Kódex správy a riadenia spoločností na Slovensku (2008)
In English:
Corporate Governance Code for Slovakia (2008) 
The CECGA has developed a template to assist companies making a statement of how it has complied with the principles of the Code. The template can be found on the same links as the Code.
In Slovene:
Kodeks upravljanja javnih delniških družb (2009)

In English:
Slovene Corporate Governance Code (2009)
In Swedish:
Svensk kod för bolagsstyrning (2010)
In English:
The Swedish Corporate Governance Code (2010)
United Kingdom
The UK Corporate Governance Code (2016)
The Financial Reporting Council also publishes guidance notes on how listed companies can apply some aspects of the Code. These cover board effectiveness, the role of the audit committee, risk management and internal control and assessing whether the company is a going concern, and can be found on the same link as the Code.
The UK Stewardship Code (2012)
The Stewardship Code is addressed to institutional investors and sets out good practice on engagement with investee companies. It is voluntary and operates on a “comply or explain” basis.