sweden also uses its coiporate governance code to steer companies towards gender balance an approach that has brought results australia and chile together with other countries like finland spain and the united kingdom started to include disclosure requirements in their corporate governance codes and regulations compelling corporations to reveal the gender balance on their boards they also pledge to develop and enforce measures to that end finland while it does not enshrine targets in law in its stateowned enterprise sector has a rule in its nomination practices that ensures at least representation of each gender while quotas have boosted the number of women on boards in many countries the gains at the top have not been reflected below board level