Comment
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.
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.
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.
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.
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?
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.
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.
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.
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.
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.