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Corporate Governance Scorecards

This publication is a supplement to IFC’s Toolkit 2: Developing Corporate Governance Codes of Best Practice and it focuses on how to use scorecards to measure the observance and implementation of such codes. It provides practical guidance and a step-by step approach on how to develop a corporate governance scorecard, presents different approaches to scorings based on the experience of different scorecard users in different countries, and shows how scorecards are adapted to local circumstances and the local corporate governance framework.

The supplement's objective is to help (1) regulators assess observance of codes and standards of best practices; (2) investors make informed decisions; (3) companies and banks analyze gaps and shortcomings of their corporate governance practices against national standards; and (4) business associations evaluate governance practices of their members and help improve governance among their membership