In a recent Quoted Companies Alliance/BDO Small and Mid-Cap Sentiment Index, an online quarterly survey of the small and mid-cap quoted sector, 92% of companies and their advisors said they would support the idea of establishing a corporate governance code for standard-listed, AIM and PLUS-quoted companies, provided it is appropriate to their size and complexity and it is mandatory to comply or explain. It is good to see so many companies looking to develop and adopt principles-based codes such as this.