ACCA - The global body for professional accountants

Corporate Reporting


Selected companies that were recognised for excellence in corporate disclosures by SSE have been interviewed to showcase their best practices.

ACCA and the Shanghai Stock Exchange (SSE) released a joint survey report in Chinese, entitled Board of Directors best practices by listed companies on the Shanghai Stock Exchange. Based on roundtable discussions with board secretaries from 10 winning companies of ‘SSE Board of Directors Award 2012’, the joint report summarised the best practices in fields from the BoD mechanism to the cultivation of corporate culture.


The report covered a variety of aspects, including the composition of BoD, the implementation of independent director system, the rules of procedures of BoD, the role of BoD’s special committees, the implementation of BoD’s decisions, as well as the evaluation and oversight of BoD. At the same time, the report also explored how to establish and enhance the corporate governance mechanism through effective operation of the Board.

Published: 1 Sep 2013