Comment
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.
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.
COMMENT: Ethics, 4 November, 2020
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.
COMMENT: Board relationships, 21 October, 2020
The Secret NED: how can non-execs balance oversight and loyalty?
Non-executives must hold management to account—but there are also times when they should give unstinting support.
INSIGHT: Leadership, 6 October, 2020
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.
COMMENT: Corporate governance, 14 September, 2020
‘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.
INSIGHT: Technology, 8 September, 2020
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.
COMMENT: Non-financial reporting, 4 August, 2020
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.
COMMENT: Audit reform, 27 July, 2020
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.
COMMENT: Stakeholder debate, 3 July, 2020
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.