Finance
INSIGHT: Climate change, 23 May, 2023
How climate change alters the financial landscape
To achieve sustainability, companies and boards will need to look not only to their operations, but also to their finances.
NEWS: Shareholder revolts, 17 May, 2023
Executive pay revolts are on course to echo 2022
Investors’ dissent is predicted to remain high for this year’s AGM season, according to the register of shareholder revolts.
INSIGHT: Board expertise, 2 May, 2023
What happens in an administration sale?
Boards and creditors need to know the ins and outs of insolvency and what happens before, during and after an administration sale.
NEWS: Investment risk, 20 March, 2023
Larry Fink puts focus on finance and inflation
Although BlackRock’s CEO does not mention the term ‘ESG’ in his annual letter, he highlights the investment risks posed by climate change.
NEWS: Board size, 7 March, 2023
Performance declines as boards grow in size
Researchers found that investment dropped by 2-3 percentage points as companies passed from 12 to 16 board members.
NEWS: ESG-linked pay, 1 March, 2023
‘Easy’ carbon targets keep executive pay high
Executives get ESG pay-outs despite ‘inadequate progress’ on carbon emissions, London Business School research suggests.
NEWS: Sustainability due diligence, 28 February, 2023
BNP Paribas faces climate lawsuit over sustainability due diligence
NGOs join up to pursue bank through the courts for failing to comply with French law on human rights and sustainability due diligence.
NEWS: Audit reform, 26 January, 2023
Audit reform in the UK risks ‘losing momentum’
The Financial Reporting Council still awaits the proposed new statutory powers that would allow it to enforce substantive change.
NEWS: Legal and regulatory, 28 December, 2022
FRC publishes its draft three-year plan for 2023 to 2026
As the FRC looks to its transition to ARGA, it sets out its priorities, including standards, supervision, enforcement and corporate services.
NEWS: Legal and regulatory, 23 December, 2022
FRC advises on what makes a good annual report and accounts
Key characteristics for a high quality annual report and accounts include accuracy, consistency and qualitatively/quantitively material data.