Many of the newer second-generation practices are more rigorous than prior codes and require greater levels of detail in disclosure, for example, Aldama in Spain, AFEP-MEDEF in France and the Higgs Report in the United Kingdom, all of which appeared in 2003.
On retiendra pour exemples Aldama en Espagne, AFEP-MEDEF en France et le rapport Higgs au Royaume Uni, qui datent tous de 2003.