Governance

1. NEWS: Research, 4 December, 2020

   Evidence builds for introduction of new audit committee standards

   Financial Reporting Council says new report "lends weight to proposals for reforms in the audit sector", including new standards for committees.

2. NEWS: Gender diversity, 2 December, 2020

   Shareholder pressure gets women directors on US boards

   Study reveals that recent campaigns by BlackRock, State Street and Vanguard have significantly increased the number of women on US boards.

1. 

   INSIGHT: Board expertise, 1 December, 2020

   Does your board have the ESG skills they need for future success?

   2020 has been a pivotal year in which even sceptical leaders have been forced to reckon with ESG's vital role in business strategy.

2. 

   NEWS: Corporate reporting, 30 November, 2020

   Watchdog’s ire provoked by ‘vague’ purpose statements

   Research by the FRC finds 62% of companies cannot articulate connections between their purpose, values and strategy.

3. 

   NEWS: Remuneration, 25 November, 2020

   Decrease in CEO pay variation blamed on ‘reciprocal benchmarking’

   Chief executive pay deals in the US have begun to cluster around the same levels regardless of the size or profitability of the firms involved.

4. 

   NEWS: Regulation, 23 November, 2020

   UK to review dual-class shares as part of consultation on listings

   Chancellor Rishi Sunak has included dual-class shares in a review of UK listings, with the ICGN warning that they risk lowering governance standards.

5. 

   INSIGHT: Board composition, 23 November, 2020

   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.

6. 

   NEWS: Disclosures, 19 November, 2020

   Roadmap to mandatory TCFD reporting ‘should focus minds’

   Some premium listed companies will see compulsory climate reporting as soon as next year. And experts warn that much work remains to be done.

7. 

   COMMENT: Climate targets, 17 November, 2020

   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.

8. 

   NEWS: Research, 16 November, 2020

   Audit fees increase when foreign investors become majority owners

   European study finds that audit fees are 10.5% higher where the largest owner is foreign rather than domestic.

9. 

   NEWS: Corporate reporting, 12 November, 2020

   FRC says climate disclosures are ‘failing to meet investor expectations’

   Review by the UK regulator finds there is "little evidence" that business models and strategy are being influenced by climate considerations.

10. 

    COMMENT: Corporate disclosures, 10 November, 2020

    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.

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