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Feature
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QCA Guideline
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Additional disclosure guidance
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There should be a vision of what the company is trying to achieve, over what period and an understanding of what is required to achieve this ambition
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There should be a dialogue with shareholders based on the mutual understanding of objectives. The board as a whole has responsibility for ensuring that a satisfactory dialogue with shareholders takes place.
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This should already be a key part of the chairman’s statement and other directors' statement in the annual report.
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Copyright of the Quoted Companies Alliance