Governance
Stewardship, 14 March, 2018
The promises and limitations of institutional investors
Policymakers believe that investment institutions can be persuaded to take a greater role in corporate governance. But do they really possess the willingness and capacity to embrace their stewardship role?
Reverse factoring, 14 March, 2018
Carillion collapse reveals gaps in supply chain accounting
Moody’s says Carillion’s accounting treatment of supply chain finance failed to reveal the true extent of money owed to banks.
Corporate reporting, 14 March, 2018
Belgian business groups publish guide on non-financial reporting law
A group of Belgian stakeholders have put together guidelines to help business leaders implement a law introduced last year on non-financial reporting.
Governance review, 12 March, 2018
Time for a governance rethink: enforced compliance or not?
Have current codes of practice significantly improved corporate governance around the world? If not, then it may be time to review the case for enforced compliance.
Governance code revision, 7 March, 2018
Investors: revised code ‘too narrowly’ focused on workforce engagement
The Investment Association has told the UK’s governance watchdog that its revisions of the country’s corporate governance code is too focused on the workforce and that board engagement should focus on “material stakeholders”.
Governance code review, 2 March, 2018
Norway’s sovereign fund rejects broader role for remuneration committees
Norges Bank Investment Management says a division of responsibilities means remuneration committees should not be overseeing company-wide pay.
Carillion collapse, 1 March, 2018
Carillion chairman ‘lacked even a tenuous grasp’ on its position
A failure to gain sponsor support for fundraising just days before last summer’s huge profit warning at Carillion didn’t deter its chairman supporting an “upbeat assessment” of the business.
Executive remuneration, 27 February, 2018
IoD seeks greater role for remcos over share buybacks
Remuneration committees should have responsibility for reporting on what happens to executive pay following a share buyback, according to the Institute of Directors (IoD).
Tax, 27 February, 2018
Dutch plan to counter ‘tax haven’ reputation
The Dutch ministry of finance unveils plans to challenge the country’s status as a tax haven by targeting loopholes for royalty payments.
Corporate governance reform, 23 February, 2018
Which direction for corporate governance?
What began as a response to corporate scandal, corporate governance is making great strides in driving leadership accountability in Europe—but it’s still a work in progress, with views and policies differing considerably.