The second edition of this manual, originally published in 2005, updates principles that help guide investors and shareowners in evaluating and monitoring corporate governance practices and their associated risks. Investors often have difficulty determining which governance issues may affect an investment’s value, what governance information to look for, and how and where to find it. The Corporate Governance Manual addresses these challenges in detail for three broad areas of governance: The board, management, and shareowner rights. Within each category, the manual offers particular, practical guidance on specific issues without creating another set of governance best practices or advocating for one governance system over any others. The Manual also offers access to corporate codes around the world and an extensive listing of academic and investor research on corporate governance through the years. Visit the Centre’s web site for further governance resources.