In relation to the Recommendation of the European Commission of April 9, 2014 on the quality of corporate governance reporting, at its meeting, held on December 8, 2014,

the National Corporate Governance Committee adopted Annex to the National Corporate Governance Code. The annex addresses the content of the "comply or explain" reports. The entire text of the Annex can be found in the Documents section [BG only].

source: NCGC