Comment
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15 April, 2020
What every business can do to help during this crisis
The Covid-19 pandemic does not render us completely helpless. Large corporations, small businesses and communities can work together to build a sustainable future.
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International, 14 April, 2020
Auditing global progress on the UN Sustainable Development Goals
Better assessment is needed to deliver the "decade of action" on the UN SDGs ahead of us. Supreme Audit Institutions aim to meet this global challenge.
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INSIGHT: Coronavirus, 6 April, 2020
What’s in your hand? How businesses can create social value
Companies are creating social value during the coronavirus crisis by thinking innovatively about what they can offer—and who could benefit.
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Strategy, 1 April, 2020
Board leadership and culture will be a differentiator in this crisis
Calm, clear, decisive, empathetic, motivational and realistic leadership will be required—and we will all be judged on how we step up.
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COMMENT: Covid-19 pandemic, 30 March, 2020
Who is an ‘essential worker’ at times of crisis?
Many workers deemed essential are on low wages and zero-hour contracts. This crisis is a reminder that we should value workers in all parts of the economy.
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COMMENT: Corporate governance, 24 March, 2020
Regulators must grant boards flexibility during Covid-19 crisis
The Institute of Directors would like to see urgent temporary measures implemented relating to board decision-making, company reporting and AGMs.
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INSIGHT: Crisis management, 24 March, 2020
Boards must harness tension to succeed in a time of disruption
Boards need to learn to look inward and harness "positive tension" to avoid becoming dysfunctional during a crisis.
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Board composition, 20 March, 2020
Putting more women at the helm of corporate boards
Research shows that women often outperform men in critical board-leader competencies. If only there were more female board chairs.
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COMMENT: Corporate governance, 17 March, 2020
Covid-19 is a new systemic risk. What are the implications for governance?
A long-term perspective—and a grounding in ethics and values more generally—should guide both investor and board responses.
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COMMENT: Regulation, 5 March, 2020
Section 172 reporting is an opportunity to increase transparency
New S172 reporting requirements should spur firms to review how board decisions are reached, and push boards to learn more about the views of stakeholders.
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COMMENT: Stakeholder debate, 28 February, 2020
Company purpose and profit are not mutually exclusive
The view that a company may be either “profit-seeking” or “purposeful” is overly simplistic, with serious consequences for board accountability.
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Sustainable business, 26 February, 2020
Accountants must help business confront the challenge of climate change
A new global declaration calls on the accountancy profession to put sustainability and the fight against climate change at the forefront of its work.
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Non-financial disclosures, 18 February, 2020
Better sustainability disclosures require clear reporting boundaries
Sustainability reporting needs to be internally consistent, theoretically sound and a useful source of data for decision-making. We're not there yet.
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COMMENT: Investor engagement, 12 February, 2020
Stakeholder debate should not be used to weaken shareholder rights
Investors play a vital role in holding boards to account—and well-governed companies safeguard the long-term interests of all stakeholders.
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Stakeholder capitalism, 7 February, 2020
The stakeholder capitalism era could mean more UK governance reform
As the argument for stakeholder capitalism gains ground, are the UK's corporate governance code and regulatory environment ready for the revolution?
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Reputational risk, 5 February, 2020
How boards can learn to talk about ‘unspeakable’ issues
Most boards become paralysed when faced with a threat to organisational reputation. Chairs must plan carefully to put unwelcome issues on the agenda.
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Corporate culture, 3 February, 2020
How does your board deal with sexual misconduct?
As several US states move to outlaw non-disclosure agreements in cases of sexual misconduct, boards in every jurisdiction must review their policies—and their company culture.
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Sustainability reporting, 27 January, 2020
How to hold businesses to account on carbon? Include their supply chains
Supply chains contribute significantly to a firm’s carbon footprint and can amount to four times the organisation’s own operational emissions.
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ARGA, 23 January, 2020
New UK regulator should be freed to focus on audit
There are fears that the Audit, Reporting and Governance Authority (ARGA) will foster a formulaic and legalistic interpretation of the UK Corporate Governance Code.
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Sustainable business, 22 January, 2020
Why stakeholder capitalism is dominating the global business agenda
The World Economic Forum event at Davos has embraced the debate over stakeholder capitalism, as businesses and regulators seek to create long-term value.