A comprehensive analysis and publication on the role and effectiveness of non-executive directors, led by Sir Derek Higgs. The Higgs Report, alongside the Smith Report on audit committees, significantly influenced the Corporate Governance Code revisions in 2003.
An influential report focused on defining and guiding the role of audit committees, published under Sir Robert Smith in 2003 alongside the Higgs Report on non-executive directors, shaping subsequent revisions to the Corporate Governance Code.
