Introduction

What this part of the draft does

The introduction explains why the guidance exists. Groups of organizations, from corporate groups to multinational structures, carry a large share of trade and employment, and their governance is not simply the governance of each member added up. Where one member can decide who sits on another member's governing body, the second board faces a double accountability: to its own organization and to the controller. The introduction names that tension, and the risks that come with it, as reduced autonomy, blurred accountability, governance gaps and decisions that favour the group at the expense of an entity's resilience or its stakeholders.

What it means when you apply it

The draft is explicit that it is a tool for continuous improvement, not punitive enforcement; a lever for strategic alignment, not a constraint on autonomy; and a basis for dialogue between the controller and the controlled entities, not a mechanism of control. It also says the guidance applies regardless of the type, size or sector of the entities, and whether they are public, private or not for profit.

The clause reference is the draft's public contents heading. From clause 4 onwards the body is not in the free preview, so this page states the public heading, the model it draws on and our own reading, and does not present the draft's text.

What to keep beside the evaluation

A dated note of why the group is undertaking the evaluation, in the group's own words, tied to the three intended uses. This is the intent statement the measurement principles ask for.

• The clause reference and the edition you read, so a later reader can check it.
• The decision it supports, with an owner and a date.
• The link to the requirement rows it frames, so the clause is not an orphan page in the file.

Where this clause is used

• All 35 requirements
• The 21 terms
• The three aspects
• The publication record
• The method