UK companies awaiting the imminent arrival of the Higgs report on non-executive director practice and effectiveness expect only a few controversial recommendations when it is published next week.

Proposals set to create some debate from the broad review, led by Derek Higgs, a UBS Warburg adviser, include the definition of an independent director, limits on the number of non-executive posts any one person may hold; the recommendation of regular meetings between non-executives and big investors, and directors' pay.