Insights
Shareholder rights and remuneration
Reforms in Brussels will significantly affect directors’ responsibilities for executive salaries with a “say on pay” rule.
Coded explanations
The UK’s “comply or explain” governance code is widely hailed as a success, but the quality of explanations is open to question. Philip J. Shrives leads us on a tour of the problems.
All sorts of choices when it comes to audit
New rules mean companies will have to put their audits out to tender more frequently. Veteran accountancy commentator Caroline Biebuyck offers five need-to-know issues before changing your auditor.
Shifting attitudes to risk
Research may show that FTSE risk appetite is improving, but is it translating into action?
Integration is the key
Despite the lessons of the financial crisis many companies still fail to impose effective risk management, according to the International Federation of Accountants.