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The Principle of 'Comply or Explain' Underpinning the UK Corporate Governance Regulation: Is There a Need for a Change?

https://doi.org/10.2139/ssrn.2690687
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29/29 checkable references clean · checked 2026-07-24

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

32 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 29 checked references that resolve
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Codes of Good Governance
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US Corporate Law Reform Post-Enron: A Significant Imposition on Private Ordering of Corporate Governance?
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Corporate Governance: Some Theory and Implications
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News and Notices
resolves10.1111/j.1748-5991.2011.01118.x
Uniformity as response to soft law: Evidence from compliance and non‐compliance with the Dutch corporate governance code
resolves10.3935/cyelp.07.2011.119
EU Member States’ Experience with the ‘Comply or Explain’ Principle in Corporate Governance
resolves10.1111/j.1748-5991.2009.01062.x
Comparing the legitimacy and effectiveness of global hard and soft law: An analytical framework
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Reflections on experimentalist governance
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Comply or explain in corporate governance codes: in need of greater regulatory oversight?
resolves10.1111/j.1467-6478.2014.00658.x
Harmonization Process for Effective Corporate Governance in the European Union: From a Historical Perspective to Future Prospects
resolves10.2139/ssrn.2046125
Facilitating Investor Engagement and Stewardship
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EBR volume 3 issue 3 Cover and Front matter
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Rethinking Self-Regulation
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PLANNING GAIN: LAW, POLICY AND PRACTICE
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The Uk Stewardship Code
resolves10.1177/1350508407080316
Standard Setting and Following in Corporate Governance: An Observation-Theoretical Study of the Effectiveness of Governance Codes
resolves10.1007/s10997-011-9209-y
Applying the ‘comply-or-explain’ principle: discursive legitimacy tactics with regard to codes of corporate governance
resolves10.1515/ecfr-2013-0394
EU Corporate Governance: A New Supervisory Mechanism for the ʻComply or Explainʼ Principle?
resolves10.1016/j.bar.2014.08.002
A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations
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In Letter but not in Spirit: An Analysis of Corporate Governance in the UK
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European Company Law Experts' Response to the European Commission’s Green Paper 'The EU Corporate Governance Framework'
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Case 1: Types of responsible investor
The 32 references without a DOI — listed, not checked
no DOI — not checkedCorporate Governance in the UK: Is the Comply or Explain Approach Working?' (2010) 30
no DOI — not checkedRegulation By the Market: The Case of the Cadbury Code and Compliance Statement
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no DOI — not checkedNotion of Stewardship From a Company Law Perspective: Re-defined and Re-Assessed in Light of the Recent Financial Crisis
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no DOI — not checkedHandbook: Listing, Prospectus and Disclosure Section -LR 9
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no DOI — not checkedOwnership of UK Quoted Shares
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