Comment

Alex Edmans

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.



Alex Edmans

Purpose at the heart of business and how to achieve it

A new report calls for radical reform of UK governance, placing six policy levers at the core of creating "purposeful" companies that would benefit both business and society. Alex Edmans explains how this could be achieved.



Alice Garton

Are directors courting legal action by keeping quiet on climate risk?

In Australia recently, shareholders filed legal action against Commonwealth Bank—it had allegedly failed to disclose climate risk accurately. Could this be the first of many such cases? How should directors report on climate change risks in the face of an uncertain future?



Amanda Mackenzie OBE, chief executive, Business in the Community

Digital revolution: how business can address the impact

The digital and technology revolution is a force for good in society, but we must all address the impending impact and any unintended consequences it may cause.



Andrew White

Prime problem: the challenge of founder CEO succession

Two experts in leadership succession tackle the thorny problem of how to plan a successful transition from a founder CEO such as Jeff Bezos.



Andrew Kakabadse

Remote possibilities: can you really learn leadership online?

While remote learning may be effective for certain skills and tasks, true leadership capabilities cannot be developed through a bundle of online modules.



Andrew Kakabadse

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.



Andrew Kakabadse

When fighting social injustice clashes with shareholder demands

Business leaders are often troubled by social injustice, but shareholders take priority. To resolve this, governments, investors and society must change.



Angeli Benham

Mind the (pay) gap

The gulf between executive and employee pay is widening, but nomination and remuneration committees should exercise restraint, argues Angeli Benham of Legal & General.



Arad Reisberg

Will Theresa May transform business?

Prime minister Theresa May's approach to governance may be distancing the current government from a Thatcherite belief in the free market.



B. Espen Eckbo

Five myths and five realities about the role of shareholders

There are many myths propagated by the populist debate over the purpose of the corporation in general, and the role of its shareholders in particular.



Barry Gamble

Activists set their sights on underperforming AIM boards

A new paper suggests that AIM rules should be revised to encourage activism and better protect the interests of minority shareholders.



Barry Gamble

Dual-class shares threaten shareholder democracy and good governance

Despite City enthusiasm for dual-class shares, corporate governance is largely unworkable without equal treatment for all shareholders.



Beatrice Richez-Baum

Why directors should make compliance a strategic exercise

Compliance is no longer simply a question of rules, but of anticipating societal expectations and reflecting them in your corporate strategy.



Beatrice Richez-Baum

Strategic shifts are needed to ensure due diligence in global supply chains

Boards must set the tone for due diligence as consumers and regulators scrutinise how firms address environmental and human rights risks in supply chains.



Carum Basra

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.



Carum Basra

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.



Carum Basra

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.



Carum Basra

A manifesto for UK leadership on corporate governance

The next government must increase the accountability of the corporate governance system to society and encourage a focus on long-term, sustainable business.



Catherine Banat

How to accelerate gender diversity

Proxy voting and management engagement are the best hopes to boost the number of women on boards—before regulators step in.



Catherine Banat

Want gender diversity on corporate boards? Try a diversity of tactics

Pushing a particular formula for getting more women onto boards is a surefire way to narrow the conversation and slow progress, argues Catherine Banat.



Catherine Casey

Workers on boards make sense and add value

Theresa May has reiterated her policy intention of placing employee representatives on company boards. Catherine Casey argues that workers bring expertise from the "floor" and will cultivate collaboration.



Charles Tilley

How 2020 has sparked acceleration to a comprehensive reporting system

This crisis year has underlined the importance of integrated reporting to achieving global financial stability and sustainable development.



Charles Tilley

Integrating climate reporting is key to effective risk management

Embedding climate-related data into business operations and strategy will enable companies to manage their climate risks and opportunities.



Chris Hodge

Shaping the boards of the future

The world of work and business has changed fundamentally over the past 30 years, giving boards a range of new responsibilities. How should board structure evolve to reflect this new environment?



Chris Hodge

Untangling corporate governance

The UK's Corporate Governance Code has remained largely unchanged since its introduction in 1992. Chris Hodge examines how we can realign its purpose to match today's expectations of what it ought to achieve.

Chris Dawson

Why women and men too easily accept the gender pay gap

Women tend to be more pessimistic than men when assessing their own competence, so could this explain differences in choice of work, and therefore the gender pay gap?



Clare Hierons

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.



Clare Payn

Making a difference through diversity in the boardroom

Voting is not just about boardroom composition but also the quality of organisations’ diversity policies, and that is why LGIM is putting its money where its mouth is.



Clare Richards

Workforce disclosure – on the agenda and here to stay

Investors are increasingly concerned that the workforces in which they invest are properly supported. A new initiative will provide them with vital information to help ensure they are.



Clive Webb

More than money: the evolving role of the chief financial officer

The Covid-19 pandemic has placed the CFO role at the heart of business, with an increasingly important role in strategy execution.



N. Craig Smith

Trump puts business values to the test

CEOs of some of the biggest global firms have publicly opposed Trump’s travel ban, but will they show the same commitment to the environment?



Daniel Johnson

Is British business behaving more ethically, or does it just look that way?

Research shows an improvement in public opinion on ethical business behaviour. But is business really behaving more ethically, or does it just appear more favourable when compared with other scandal-hit sectors?



David Allen

Why every company needs a chief fun officer

There is strong evidence that having fun in the workplace brings organisational benefits, including higher productivity and better staff retention.



David Cooke

Feel the heat: climate change reporting

Campaign group ClientEarth has made formal complaints against two energy companies, claiming they failed to properly address climate risk in their annual reports. David Cooke, a lawyer with ClientEarth, explains why.



David Doughty

Cleaning up the governance act

UK business has made "great strides" in corporate governance, but recent events at BHS and Sports Direct have prompted questions about the behaviour of some directors. David Doughty argues that business needs to clean up its act.



David Doughty

‘Guinea pigs’ or highly trained professionals?

Being a company director requires much more than simply knowing the law, says David Doughty.



David Grayson

Why every board should care about their working carers

With at least one in nine employees in the average UK workforce being a carer for a loved one, boards should value and support these employee carers—or risk losing them, which impacts upon business and society.



Dean Alborough

Broadening board diversity is good corporate governance

Having more women and people from diverse ethnic and skill set backgrounds serving as board directors has real and measurable benefits for the health of your organisation.



Dev Modi

Six key areas of brand activism—and how your company can speak out

After the Capitol riot many US firms felt they could not stay silent. Brand activism is on the rise and boards should be aware of its power.



Di Rifai

‘Tech emperors’ need effective checks and balances in the boardroom

The increasing complexity of tech firm ownership structures could, if unchecked, impact the ability of boards to provide strong and effective governance.



Dina Medland

The great IT meltdown

There is little indication that banks are giving IT the kind of attention it undoubtedly needs.



Edward Speed

Beyond the boardroom

In the eyes of society, business is in the doghouse. How can we rebuild corporate trust and restore self-esteem? The answer lies in looking at the bigger picture, argues Edward Speed.



Eleni Kanelli

How accountants can help build a culture of sustainability

Accountants can embed lasting change in corporate culture by helping businesses to assess and communicate their non-financial information (NFI) and make the right decisions to ensure a more sustainable economy.



Elizabeth Saunders

New ISS benchmarks increase the pressure for diverse boards

The US ratings agency recommends voting against directors of firms without racially or ethnically diverse board members from 2022. But details are lacking.



Estelle Clark

Governance concerns the whole organisation, not just the board

The 2017 Good Governance Report paints a positive picture of the quality of boardroom decisions in our largest organisations, but the focus must now turn to ensuring that the writ of the board is driven down through the organisation.



Filip Gregor

Sustainable Finance report: implications for investors and directors

Reform of the financial system towards a sustainable economy has been detailed in an EU report, whose recommendations—which draw upon corporate governance reform—impact upon fiduciary duties in varying degrees.



Fiona Hathorn

Is it inevitable that the FTSE 350 is ahead on boardroom diversity?

Research shows that FTSE SMC/AIM firms lag behind the FTSE 350 on boardroom diversity. Yet biggest does not need to be best in this field.



Fiona Hathorn

How will Covid-19 impact diversity in UK business?

Despite evidence that diversity leads to better business outcomes, the Covid-19 pandemic threatens progress in this area—and thereby risks the recovery.



Fiona Hathorn

Forget perfect: how to make decisions during uncertain times

Many directors are struggling with decision-making when the data changes daily. Boards should take a "roughly right" approach to keep moving forwards.



Fiona Hathorn

Gender diversity on UK boards in need of a ‘step change’

A significant change is now needed from boards across the UK—and possibly the introduction of quotas—if we are to ensure cultural change across corporate UK.



Fiona Reynolds

Why Covid-19 is driving action on climate, biodiversity and social justice

The pandemic has underlined the importance of sustainable investing to global progress on ESG and stakeholder governance.



Fiona Reynolds

The growth of impact investing and the role of boards

The market for impact investing is now worth around $1.3trn. It is an opportunity for boards to steer their companies towards work that returns social or environmental benefits.



Fiona Reynolds

Stepping up supply chain protection

Boards must pay heed to labour abuses in their supply chains by ensuring strong risk management and building stable relationships—or face the many damaging consequences.



Florence Bindelle

Designing a suitable taxonomy for a sustainable future

The taxonomy of sustainable finance must be a tool that helps companies grow and create jobs, while facilitating the transition to a greener economy.



Florence Bindelle

A new agenda for Europe: capital markets union, sustainability and IPOs

The European Commission has a new president and is working on its strategic agenda. What should be the new administration's priorities?



Florence Bindelle

Promoting SME growth markets

Small and mid-cap companies need a better regulatory framework, which recognises that their needs differ distinctly from SMEs, and which will enable them to compete and thrive on a fairer playing field.



Frederik Dahlmann

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.



Frederik Otto

Global leadership on sustainability requires greener boards

Research into the top 100 public companies shows the right board composition can boost sustainability commitments and drive change.



Gavin Hinks

‘A systemic risk’: investors demand greater ethnic diversity in boardrooms

State Street's CEO says ethnic diversity on boards is "material to long-term sustainable returns”. It's a reminder that businesses do not exist in a vacuum.



Gavin Hinks

Australian parliamentary report slams Rio Tinto board and culture

Investigation concludes the relationship between the Rio Tinto board and CEO was a key factor in the Juukan Gorge scandal.



Gavin Hinks

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?



Gavin Hinks

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.



Gavin Hinks

Corporate reporting best practice

Overview of best practices in corporate reporting for FTSE 350 companies in 2019



George Dallas

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.



George Dallas

Balancing act: stock exchanges and dual-class shares

As stock exchanges allow dual-class shares in a bid to attract new listings, investors worry they that represent a “watering down” of listing requirements.



George Dallas

Share buybacks: a question of governance?

The UK government is investigating share buybacks, but could capital allocation be a subject for more disclosure and the corporate governance code?



Giorgio Saavedra

Integrated thinking can create long-term value

The concept of value has changed over the past decade; now, there is growing realisation that a more holistic, inclusive approach to business is the way forward.



Gregory Milano

Corporate purpose: elevating performance from board to brands

Directors should familiarise themselves with the emerging practices that companies can adopt to embed purpose and drive performance.

Guest Contributor

CEOx1Day: ‘Valuable perspectives and a fresh way of looking at things’

Every year, top business leaders spend the day with a student to give them a taste of life as a CEO. We hear why they take part.



Hellmut Schutte

What Covid-19 data can—and can’t—tell us about leadership

Some governments, especially those led by women, have dealt with the pandemic better than others. So what can Covid-19 teach us about leadership?



Higgins

The Bored: Higgins on (un)sustainability

Higgins, Board Agenda's resident cartoonist, seems to think that some board executives just don't get this whole sustainability thing—but their businesses will lose out in the end if they don't embrace it.



Higgins

The Bored: Higgins on digital non-transformation

With the tide of digital revolution upon us, Higgins, Board Agenda's resident cartoonist, proposes a radical alternative to going with the digital flow.



Higgins

The Bored

Higgins, our resident cartoonist, turns his attention to boardroom diversity.



Hugh Arnold

McDonald’s upheaval is a stern reminder to CEOs about ethics

As CEO, Steve Easterbrook was the embodiment of the McDonald's corporation to stakeholders and the most potent role model for its values. Until he wasn't.

Ifedapo Francis Awolowo

Audit keeps failing—here’s why a fundamental change is needed

The frequency with which companies fail—seemingly without any warning signs—has grown in recent years, with Wirecard the latest example. Auditing needs reform.



Irena Prijovic

Directors must do more to restore public trust

If business is to restore public confidence and trust, then responsibility must fall with directors to communicate with society beyond company reporting, argues Irena Prijović of ecoDa.



Jaap Winter

The role of the board in times of distress

If companies are to survive the coronavirus crisis, corporate boards need to exercise collaborative, proactive leadership.



Jackie Bowie

Financial risk: questions the board should ask in uncertain times

Chairs and board members must understand their organisation's financial risk policy and hedging strategy to ensure that they can ask the right questions—and mitigate the risks posed by volatile financial markets.



Janet Williamson

There’s still everything to gain from having workers on boards

Despite the government’s U-turn, there remains a good case for companies to bring employees into the boardroom, says Janet Williamson of the TUC.



Jason Piper

Fraud vigilance should be bolstered with the aid of technology

It's time for accountants to place less emphasis on "gut feeling" and let digital tools guide judgments in the fight against fraud.



Jenni Henderson

Giving out perks doesn’t necessarily lead to results

Paying executives extra doesn't guarantee optimum performance. It's a question of balance, argue Jenni Henderson and Josh Nicholas.



Jeroen Veldman

Britain’s broken corporate governance regime

Tesco's accounting scandal helps demonstrate that continuous “improvements” underlying the UK Code of Corporate Governance have, over the past 23 years, amounted to little more than a minor facelift.



Jimmy Greer

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.



Jo Iwasaki

Why the pay debate refuses to go away

Transparency, alignment and the impact on employees are all considerations when forming an approach to rising levels of executive pay.



John Elkington

How boards can help shape the future of capitalism

Many of the risks affecting companies today are systemic. Responses that focus solely on improving individual business performance are inadequate.



John Hurrell

Rethinking risk leadership

John Hurrell argues that a new approach to risk leadership is required in our more challenging business environment.



John Morrison

Can business leaders be more effective human rights advocates?

Businesses are increasingly expected to engage with societal issues. Boards will need new skills to meet the challenge.



John Morrison

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.



Jonathan Labrey

Why 2021 is a year of opportunity for boards to build business resilience

Integrated thinking connects companies to the needs of their stakeholders, which fosters business resilience and creates long-term value.



Jonathan Labrey

Better Alignment Project maps the road to sustainability

Participants in the Corporate Reporting Dialogue have concluded a global market consultation on building better alignment between reporting frameworks.



Jonathan Labrey

Integrated reporting: a framework for a more sustainable future

The International Integrated Reporting Framework will help companies translate their commitment to the UN Sustainable Development Goals into business models and corporate purpose.



Jonathan Labrey

Sustainable development means securing the future of business

It's time to recognise that sustainable development is a strategic issue that can secure the future of business, as well as securing a better future for people and planet, says Jonathan Labrey of the IIRC.



Joseph Byrne

Why contract theory won the Nobel economics prize

The prize for economics goes to two men who have helped reduce risk in contract design.



Kamal Bechkoum

The new reality of ransomware attacks: better targeted, more damaging

Boards should be clear on how their organisation’s data and IT infrastructure is being protected against a ransomware attack.



Kamal Bechkoum

How understanding AI can help the board to boost business

Our industries are set to be revolutionised by AI. It can help boards to make intelligent decisions which drive profit and growth.



Kamal Bechkoum

Business looks to automation in the wake of Covid-19

Robotics and automation will become more important than ever as a solution for UK business recovery amid the pandemic’s devastating economic impact.



Kamal Bechkoum

Working from home? Stay alert to the risk of cyber-attacks

Covid-19 has made firms increasingly reliant upon their online networks and remote-working capabilities. But the threat from cyber-attacks has grown too.



Kamal Bechkoum

Board preparation is key to fighting the ransomware threat

Board members must be clear on how their organisation’s data and IT infrastructure is being protected from the growing ransomware threat—and whether to pay up in the event of an attack.



Kate Ringham

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.



Katell Le Goulven

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.



Katherine Bradshaw

If you want employees to speak up, show that you will listen

Effective speak-up procedures help boards to understand and improve their organisational culture. But employees won't come forward unless they feel supported.



Katherine Bradshaw

Social media: when personal beliefs clash with corporate values

Recent cases of controversial social media posts have focused attention on what happens when employees' beliefs or opinions contradict their employers' values. It's the responsibility of the board to lead an offline discussion with staff about the boundaries of their personal and professional personas.



Ken Olisa

View from the chair: Ken Olisa on good governance

The debate over good governance should be led by practitioners, not regulators, but companies need a deeper understanding of how their boards operate, says Ken Olisa of the Institute of Directors.



Kerrie Waring

Origins of investor stewardship and the Japan code

Abenomics brought a host of changes to Japan, not least the introduction of a new stewardship code for investors. The code is now being updated with new guidance, explains Kerrie Waring of the ICGN.



Kerrie Waring

Why one share, one vote is the best long-term investment option

Differential share ownership has become a preoccupation with some tech companies but, argues Kerrie Waring, there’s little evidence that it helps companies plan for the long term.



Kester Scrope

CEOx1Day: Giving future leaders a taste of the top job

Odgers Berndtson initiative CEOx1Day allows students to experience leadership by shadowing a top chief executive. CEO Kester Scrope and student Isabelle Mettan-Ure describe their day together.



Kieran Moynihan

View from the chair: Kieran Moynihan on PE versus PLC board performance

Private equity boards are often viewed as high-performing teams, but Kieran Moynihan, chairman of Board Excellence, explores whether PLC boardrooms could do just as well.



Kirsty-Anne Jasper

Organisations are still falling short on staff mental health

Despite progress on policies, a poll reveals businesses still have a long way to go to improve the mental health and well-being of their employees.



Kit Bingham

What makes a successful non-executive director?

Qualities that are prized in executive life must be left at the boardroom door as a non-executive director. So what do boards look for in a new recruit?



Kris Byron

Female directors positively influence firms’ corporate social performance

To enhance the benefits of diversity for corporate social performance, efforts should be directed at holding boards more accountable to diverse stakeholders and improving the status of women, says Kris Byron



Lars-Erik Forsgårdh

Fostering the principle

High-quality explanations for deviation from corporate governance codes are needed if the "comply or explain" principle is to take root across the EU.



Laurie Fitzjohn-Sykes

Governance should aim at investment for greater good

The key focus of governance reform should not be on reducing the number of scandals, but instead on how to encourage risk-taking and investment in pursuit of a societal purpose, says think-tank Tomorrow's Company.



Laurie Girand

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.



Lily Tomson

Why we need to redesign AGMs for the era of ESG

Covid presents an opportunity to overhaul the AGM process to reflect the increasing focus of companies and stakeholders on ESG issues.



Luca Giacalone

Will Covid-19 accelerate the shift towards stakeholder governance?

The current challenging context will reveal to companies which of their shareholders have a long-term view—and which do not.



Luke Hildyard

CEO pay incentives reflect board priorities—and its still shareholder returns

While there are signs of change, our research shows that shareholder primacy continues to underpin performance-related CEO pay.



Maggie McGhee

Audit and technology: not a panacea, but a catalyst for improvement

New technology offers the possibility of improving the quality of audit and adding value—but the human relationship between organisation and auditor must not be lost.



Maggie McGhee

How boards can use technology to retain a competitive edge

Knowledge and skills in the boardroom must evolve with the risks and opportunities presented by technology—as well as its associated data—if companies are to remain competitive.



Maia Becker

Three ways for the board to enhance its climate competency

Companies are seeing increasing demand for climate action from governments, investors and stakeholders. How can your board meet the challenge?



Marie-Louise Clayton

Boardroom lessons from Brexit

Comment: Negotiations to leave the EU have proved enormously complex and have exposed major fault lines in British politics. But the process has also been instructive about the challenges and principles of leadership. Our commentators discuss the lessons they take from events so far.



Marion Plouhinec

Imbalance of power: loyalty shares threaten ‘one share, one vote’

The rise of loyalty shares—conferring multiple voting rights—is disrupting the principle of fair and equal treatment of all shareholders in Europe and beyond.



Marion Plouhinec

Separation of powers makes for healthy board dynamics

Splitting the roles of CEO and chair may help companies prepare for future challenges and avert the risks associated with concentrating power in the hands of one individual.



Mark Chambers

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.



Michael Lee

Three teamwork trends that may not survive this crisis

Before Covid-19, workplace teams as we know them were changing. Will their evolution continue, or will the post-pandemic period see us go backwards?



Michael Price

Executive pay battle: a futile stomp over old ground

A government green paper proposes binding votes on executive pay. Michael Price argues that the "corporate elite" has tried and failed to self-regulate and it is time for something new.



Michel De Fabiani

France: Macron and the future of corporate governance

There is renewed hope in France for economic policy and its impact on corporate governance. Michel de Fabiani examines the expected positive outcomes for business.



Mirza Baig

How strong investor relationships stem from enhanced dialogue

Contact with investors should no longer be about winning support for policy decisions. It’s all about building deeper relationships, writes Mirza Baig, global head of governance at Aviva Investors.



Nada Kakabadse

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.



Nada Kakabadse

Action needed now on banking fraud and the erosion of trust

Privatisation and self-regulation has created a financial services sector in the west that is rife with fraud and other criminal activity, says professor Nada Kakabadse of Henley Business School.



Nada Kakabadse

Board gender diversity requires a diversity of attitude

A spotlight has shone on showbusiness since the beginning of the #metoo campaign, but how can women feel empowered and make a difference in boardrooms?



Neil Boom

Boardroom coup at ExxonMobil is a global governance earthquake

A tiny activist hedge fund's success in reshaping the board at ExxonMobil is the most important corporate governance development in decades.



Nicholas Whetherly

Due diligence in recruitment requires the human touch

Verifying a senior hire's CV is vital to avoid costly mistakes. But due diligence in recruitment requires more than database checks alone.



Nigel Sleigh-Johnson

Audit and assurance policies: innovative ideas for change

Trusted corporate information is vital as firms and stakeholders assess the impact of both climate change and Covid-19 on business strategies.



Nigel Sleigh-Johnson

What’s next for corporate reporting: the technology question

The future of corporate reporting is a subject attracting much debate and activity in recent years. A new report from the ICAEW captures the views of key stakeholders, and finds that technology is central to the discussion.



Nuno Fernandes

How failed M&A can destroy a director’s credibility

Mergers and acquisitions (M&As) are some of the most challenging and risky endeavours board members encounter—so make sure you know the pitfalls.



Olivier Boutellis-Taft

How corporate governance can drive a sustainable economy

The current social and environmental crisis requires radical action from businesses. Corporate governance can be a key driver in transforming the economy.



Paige Morrow

Davos: Debunking the myth of shareholder primacy

The world's business and political elite meet this week in Davos for the annual World Economic Forum shindig. Paige Morrow argues they should focus on an end to shareholder primacy to reduce inequality.



Patricia J. Harned

What scandal is waiting to be exposed at your company?

Non-compliant conduct is already taking place somewhere inside your operations. And scandal is one of your greatest business risks.



Patrick Dunne

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.



Patrick Dunne

Anti-social behaviour

Socio-economic diversity may present a more complex problem than gender or ethnic diversity, but it makes commercial sense to sort it out.



Paul Boyle

Why boards need to support whistleblowers

The recently revised UK Corporate Governance Code has re-emphasised the importance of whistleblowing. Resources are available to help boards ensure they are well placed to support the process.



Paul Boyle

The audit market concentration ratchet strengthens case for reform

The audit market is being accused of lacking competition, but there is a case for reforming ownership rules.



Paul Kearns

Why ESG strategy is a complex corporate challenge for boards

ESG is not about compliance. It is about ensuring three core areas of corporate responsibility come together strategically.



Paul Kearns

Inclusive capitalism and total stakeholder value: the ideal marriage

In response to Board Agenda's interview with Lady Lynn Forester de Rothschild on inclusive capitalism, Paul Kearns of the Maturity Institute continues the debate with the idea that "inclusive" really should mean inclusive.



Paul Kearns

Human capital disclosure – resist, comply or exploit?

Efforts to improve global reporting on human capital management represents a major shift in corporate governance, and offers companies a competitive advantage that no board should ignore.



Per Lekvall

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.



Peter Bakker

How business can recognise the true value of people and communities

The new Social & Human Capital Coalition will help make business more successful and society more resilient, argues Peter Bakker.



Peter Swabey

The purpose and practice of independent board evaluations

Should external board reviews serve to inform a continual process of improvement or provide an assessment of whether the board is effective?



Peter Swabey

Company data: balancing transparency with privacy

There have been increasing concerns that the data held at Companies House is inaccurate and that its public availability is open to misuse. A recent consultation aims to resolve these issues.



Peter Swabey

Dim prospects for employees on boards

A worker representative in the boardroom is an option for companies under the UK's new, revised governance code. A survey by ICSA reveals that other options will prove more popular.



Peter Swabey

Governance: collective wisdom applied to complex uncertainty

The ICSA's recent conference revealed that reform in the UK is unlikely to involve legislation, that company secretaries play a big role in managing boardroom tension and that governance has evolved into restoring faith in capitalism.



Peter Swabey

Bringing stakeholder comms online

A new project has been launched to develop advice for companies to improve stakeholder communications. Peter Swabey explains why and what the objectives are.



Richard Howitt

Winning the case for sustainable corporate governance

Global business and investment leaders are calling for the integration of sustainability concerns in corporate governance frameworks.



Richard Howitt

Companies should embrace Europe’s roadmap to stakeholder capitalism

The EU Non-Financial Reporting Directive review is a watershed moment for global efforts to standardise ESG disclosures and improve business sustainability.



Richard Howitt

TCFD summit confirms climate risk should be your board’s priority

The Task Force on Climate-related Financial Disclosure (TCFD) has set a pathway for climate risk to become an integral part of corporate governance.



Richard Howitt

Long-term thinking: a key principle of 21st-century governance

The shift to integrated reporting may not be easy, but Richard Howitt of the International Integrated Reporting Council argues that if we are to create long-term value, it is crucial to embed it as a key governance principle.



Robert Lewenson

South Africa needs a stepped-up approach to governance

With South Africa's economy facing more tough times ahead, an increased focus on stewardship is vital. King IV should be used as a platform for good governance practices, argues Robert Lewenson.



Ruth Sullivan

Next-generation thinking on governance can’t be ignored

Tapping into the thinking of young professionals on issues that affect business, society and the economy is a vital part of any evolutionary process. Corporate governance is no exception.



Sabrina Bushe

Organisational culture is the key to rebuilding trust in audit

Audit firms need to develop an organisational culture that empowers auditors to consistently and courageously do the right thing.



Sandy Pepper

What’s a company for? An answer from Ancient Greece

An imagined dialogue between Milton Friedman, the economist who has come to represent the shareholder primacy world view, and Socrates.



Sheryl Cuisia

Be proactive with shareholder engagement to avoid damaging disputes

Visibility and proactive shareholder engagement is the key to quelling investor dissent and getting your company on the front foot for the AGM season.



Simon Lowe

Rebuilding trust, going beyond compliance

Compliance with the UK corporate governance code has improved but Simon Lowe argues that compliance is no longer sufficient.



Sophia McNab

Why serious investors demand more than just climate disclosure

Investors serious about climate change cannot settle for disclosure; their attention must now be on action, writes Sophia McNab of investment charity ShareAction.



Stanislav Shekshnia

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.



Stephen Bonner

Do company boards need an expert in cybersecurity and technology?

Cybersecurity is at the top of boardroom agendas. Stephen Bonner of Deloitte asks whether boards need a member who is a dedicated cyber expert.



Stuart Lemmon

From A to Zero: how to build a credible corporate net zero strategy

The target of net zero carbon emissions poses many challenges, particularly for companies with complex supply chains. But it also creates opportunities.



Susan Stautberg

Good governance should start with boards’ own performance

The concept of good governance should be taken a step further, to one of good board self-governance—especially if companies are to navigate difficult, disruptive times.



Susan Stautberg

Director performance and the ‘expectations gap’

Growing stakeholder pressure prompts changes in director recruitment, evaluation, and education, says Susan Stautberg of the WomenCorporateDirectors Foundation.



The Secret Ned

The Secret Ned: Mind your boardroom language

How some expressions used in the boardroom can offend or reveal bias. Meanwhile, is the hunt for a new chair at an end?



The Secret Ned

Secret Ned: The long (long) list

The new non-exec has to have something to do. Cue the comi-tragic process of finding a new chair.



The Secret Ned

Sink or swim: board leaders must go on a journey of discovery

Board leaders exist on stormy seas of change. The question is, can they stay afloat by adapting to the way the wind is blowing, or will they go down with the ship?



The Secret Ned

The gloves are off: gender pay gap reporting and dirty tricks

Since gender pay gap reporting rules came into force last year, some boards are playing dirty to avoid exposing higher male pay ratios.



The Secret Ned

Secret Ned: Time for the governance code to find its direction

A new corporate governance code is all well and good, but will it be an improvement on the last? Only if it asks the right questions, argues Board Agenda's Secret Ned.



Theo Botha

King IV code change favours quantity over quality

King IV’s “apply and explain” approach is resulting in the release of overwhelming amounts of information, which are obscuring—rather than highlighting—governance issues in South Africa.



Tom Delay

Every board has a role in the transition to a low-carbon economy

Climate change has placed a premium on moving to sustainable business models and a low-carbon economy. The task will need “positivity of purpose“ and “informed assessment“ of climate risks, writes Tom Delay of the Carbon Trust.



Tracy Gordon

Board performance evaluation: ticking a box or making a difference?

With boards facing increasingly complex issues such as technology disruption and climate change, it is vital that board performance evaluations keep pace.



Turid Elisabeth Solvang

Build your company’s future on trust

Now, more than ever, boards need to repair and rebuild public trust. The answer lies in looking beyond profit and compliance, argues Turid E. Solvang.



Warren Staples

Shareholder activism might sound good, but it won’t change much

Relying on shareholders to make corporations more accountable is misguided. There are far more direct and effective measures available.



Xavier Baeten

Why modesty is king when it comes to CEO remuneration

While executive pay may be perceived by many to be about scale, new research finds that less may well be more; indeed, the best-performing companies have been found to pay their CEOs relatively less than others.