The SID eGuide is the online platform for the Corporate Governance Guides for Boards in Singapore (CG Guides) series.

The CG Guides Series

The CG Guides series comprises:

1. Resource Guide.
2. Board Guide.
3. Audit Committee Guide.
4. Board Risk Committee Guide.
5. Nominating Committee Guide.
6. Remuneration Committee Guide.
7. eGuide to the Code of Corporate Governance (eGuide to the CG Code).

The first six Guides are available in print and online:

• They are available in hardcopy form as printed Guidebooks. To obtain the printed Guidebooks, click here.
• They are available electronically on this eGuide platform as eGuidebooks. Each eGuidebook is presented in a “flipbook” form – where the image of the printed pages are shown and the graphics mimic the flipping of physical pages. To access the eGuidebooks, click here.

The seventh Guide, the eGuide to the CG Code, is only available electronically on this platform.

While the Guides are intended for use by listed companies, the practices and guidance are also useful to private companies and non-profit organisations.

The eGuide Platform

The eGuide platform essentially comprises:

• Six eGuidebooks (Resource Guide, Board Guide, AC Guide, BRC Guide, NC Guide and RC Guide).
• eGuide to the CG Code

The menu bar on any page of the eGuide allows the user to access any of the six eGuidebooks and the eGuide to the CG Code. In addition, it provides two more options:

• Printed Guidebooks (information on the hardcopy books).
• References which contain:
  
  • About SID eGuide.
  • Regulations and guidelines.
  • Articles.
  • eGuide glossary.

   

Structure of the eGuidebooks

Each of the eGuidebook is presented as a “flipbook”, a digitised version of the printed book where the graphics mimic the flipping of physical pages. Icons and symbols allow the user to turn and navigate through the pages.

Structure of the eGuide to the CG Code

The eGuide to the CG Code seeks to explain the principles and guidelines of the CG Code in a “drill-down” manner. In addition, it provides references and resource materials on matters related to the CG Code and its guidelines.

When a specific Principle of the Code is selected, that Principle is displayed with a brief explanation and a list of the related Guidelines.

When a specific Guideline is selected, that Guideline is displayed with the following sections of content:

1. Explanation. This explains the rationale and considerations of the Guideline. Phrases are hotlinked to a glossary.
2. Practice Guidance. This displays the related Practice Guidance issued by MAS with the revised Code of Corporate Governance. These provide guidance to companies on compliance with the Code and set out best practices which companies may choose to adopt on a voluntary basis.
3. Related Rules and Regulations. This lists out related provisions of the Companies Act and Listing Rules. They are not meant to be exhaustive.
4. CG Guides. This lists the related sections and appendices of the various CG Guides.
5. Related Articles. This provides a list of hotlinked articles related to that Principle and/or Provision.

Acknowledgement

The CG Guides series is produced by SID with the support of ACRA, MAS and SGX. The respective Guides were developed with the support of resources from Deloitte, EY, KPMG, Mercer and PwC, and overseen by review panels of leading practitioners and professionals in the CG field. The printed guidebooks are published by Write Editions.

This eGuide platform was developed with the support of Deloitte and overseen by a review panel of directors and CG professionals. The website was developed by Adastra.

The organisations and individuals involved in the CG Guides series are listed in Section 5 of the Resource Guide.