Encyclopedia of Sustainable Management

Living Edition
| Editors: Samuel Idowu, René Schmidpeter, Nicholas Capaldi, Liangrong Zu, Mara Del Baldo, Rute Abreu

Higgs Report (UK)

Living reference work entry
DOI: https://doi.org/10.1007/978-3-030-02006-4_50-1


The Review of the Role and Effectiveness of Non-Executive Directors (Higgs 2003), hereafter called the Higgs Review, was published in 2003. It is called the Higgs Review, after Derek Higgs, the lead author. The review was commissioned by the UK government to provide an independent assessment of the role and effectiveness of non-executive directors. The terms of reference of the review were to assess the effectiveness and independence of non-executive directors; the extent to which they delivered accountability to shareholders; issues related to their remuneration; the role of the Combined Code; and potential means of strengthening independence.

The Higgs Review offers guidance to non-executive directors and the chairman and sets out a wide-ranging set of suggested amendments to the provisions of the Combined Code. The chapter begins by setting the background to the review. Then its guidance and recommendations are reviewed. The entry concludes with an assessment of the...

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Authors and Affiliations

  1. 1.Technological University DublinDublinIreland
  2. 2.Ulster Business SchoolUlster UniversityNewtownabbeyNorthern Ireland

Section editors and affiliations

  • Carmela Gulluscio
    • 1
  1. 1.Unitelma Sapienza UniversityRomeItaly