What’s ahead for ESG strategy and reporting after COP26?
Environmental, social, and governance matters are becoming more prominent for investors and companies.
Environmental, social, and governance matters are becoming more prominent for investors and companies.
To face fallout from the lingering pandemic, boards are likely to prioritize five matters.
But many think diversity is driven by political correctness, with male directors more sceptical of diversity and inclusion efforts.
Directors have a duty to ask tough questions and challenge all assumptions, according to Simon Laffin, FCMA, CGMA.
FRC research suggests that more diverse boards lead to improved decision-making on risk, resilience, and strategy.
A report on corporate governance trends in 2021 suggests CFOs’ remit has expanded further.
Proposals include creation of a new regulatory body and new reporting obligations for auditors and directors.
The UK’s Financial Reporting Council issued advice for companies on how to report transparently and effectively when departing from parts of the UK Corporate Governance Code.
The UK regulator made recommendations on company reporting in its most recent assessment of UK corporate governance.
Board directors and management accountants should be aware of pressure from proxy advisers when setting executive compensation.