Governance
Audit and accounting, 17 November, 2017
Watchdog to review reporting of Brexit risks
Financial Reporting Council will look at the disclosure of Brexit risks as part of its next thematic reviews.
Stewardship Code Japan, 13 November, 2017
Origins of investor stewardship and the Japan code
Abenomics brought a host of changes to Japan, not least the introduction of a new stewardship code for investors. The code is now being updated with new guidance, explains Kerrie Waring of the ICGN.
Succession, 10 November, 2017
Investors head for showdown with LSE board over CEO’s departure
Senior figures from The Children’s Investment Fund are set to meet the London Stock Exchange board next week to discuss the departure of chief executive Xavier Rolet.
Corruption, 8 November, 2017
Rolls-Royce executives plead guilty to bribery charges
US Department of Justice publishes charges of foreign bribery against three former Rolls-Royce executives and two consultants.
European culture survey, 6 November, 2017
European survey: boards struggle with culture
New research from Board Agenda, conducted in association with Mazars and INSEAD, reveals that while some boards recognise the value of corporate culture, a significant number are still grappling to give it adequate time and attention.
Governance South Africa, 3 November, 2017
South Africa needs a stepped-up approach to governance
With South Africa’s economy facing more tough times ahead, an increased focus on stewardship is vital. King IV should be used as a platform for good governance practices, argues Robert Lewenson.
Corporate governance, 3 November, 2017
View from the chair: Ken Olisa on good governance
The debate over good governance should be led by practitioners, not regulators, but companies need a deeper understanding of how their boards operate, says Ken Olisa of the Institute of Directors.
US audit reporting, 3 November, 2017
SEC approves enhanced auditor reporting and communication
The US markets regulator approves new standards, which will see auditors reveal their tenure with an organisation and more detail in their audit report.
Annual reports, 2 November, 2017
Firms fail to digitise bulky annual reports
Despite efforts to trim their bulk, the battle against the ever-increasing length of annual reports has been lost. Meanwhile, companies have also failed to take the opportunities offered by using digital formats, writes Kevin Reed.
Shareholder Rights Directive, 1 November, 2017
Advancing to a state of readiness: the new Shareholder Rights Directive
All parties in the shareholder communication chain need to prepare for the enhanced requirements of the new Shareholder Rights Directive—and try to influence its local implementation to encourage a harmonised approach. Broadridge’s Demi Derem and Elizabeth Maiellano highlight the key changes and challenges.