Regulation

1. NEWS: Supply chains, 8 September, 2020

   Corporate support builds for mandatory human rights due diligence

   Companies including Adidas, Nestlé and Ericsson have pledged their backing for "new binding standards which benefit all".

2. NEWS: Regulation, 7 September, 2020

   US rule change sets up clash with proxy advisers

   The US Department of Labor has proposed new rules that could undermine the ability of proxy advisers to vote on non-financial issues such as ESG.

NEWS: Big Four, 4 September, 2020

PwC loses top spot in the FTSE 100 audit rankings to KPMG

PwC no longer audits the most clients among the UK’s 100 biggest listed companies, plunging from first to fourth position.



INSIGHT: Crisis management, 28 August, 2020

Corporate disclosures and investor relations ‘impaired by Covid-19’

A recent event hosted by Mazars brought together audit committee chairs and investors to explore their experience of coping with the impact of Covid-19.



INSIGHT: Best practice, 26 August, 2020

Relationship audit: how to maximise the benefits of your AIM auditors

Twenty-five years after the AIM was launched, building a constructive relationship with your auditors remains a vital component for success.



NEWS: US election, 17 August, 2020

What would a Biden–Harris victory mean for US corporate governance?

Joe Biden says shareholder primacy must end; Kamala Harris has spoken out on diversity and equal pay. US businesses should be prepared for change.



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.



INSIGHT: Research, 3 August, 2020

How the impact of Covid-19 could cause an epidemic of misconduct

The risk of professional misconduct and ethical lapses increases in stressful situations. Organisations should be aware of the contributing factors.



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.



NEWS: Reporting, 21 July, 2020

Covid-19: FRC urges companies to provide ‘more extensive disclosures’

The UK regulator says investors expect detailed reporting on the financial impact of Covid-19, while experts point to the risk of firms "burying bad news".

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