Regulation

Legislation, 24 April, 2020

Investors call for mandatory human rights due diligence

Some of world’s biggest asset managers, including Aviva, Federated Hermes and Robeco, have signed up to the Investor Alliance for Human Rights.



Regulation, 22 April, 2020

‘Going concern’ regulation puts firms and auditors under the microscope

New standard ISA UK 570 requires auditors to challenge management’s assessment of going concern more robustly—and firms to be as transparent as possible amid current uncertainty.



International, 14 April, 2020

Auditing global progress on the UN Sustainable Development Goals

Better assessment is needed to deliver the “decade of action” on the UN SDGs ahead of us. Supreme Audit Institutions aim to meet this global challenge.



Investor engagement, 3 April, 2020

Collaboration is key for the challenging AGM season ahead

With shareholder activism on the rise, boards must ensure they engage fully with investor concerns and demonstrate how they are addressing crucial issues.



Regulation, 26 March, 2020

FRC warns firms to be candid about prospects of corporate failure

Watchdog says investors expect companies “to articulate their expectations of the possible impacts on their specific business” amid Covid-19 crisis.



COMMENT: Corporate governance, 24 March, 2020

Regulators must grant boards flexibility during Covid-19 crisis

The Institute of Directors would like to see urgent temporary measures implemented relating to board decision-making, company reporting and AGMs.



UK regulation, 10 March, 2020

FRC chief indicates support for a UK version of Sarbanes-Oxley

Sir Jon Thompson says a UK regime similar to Sarbanes-Oxley would raise governance standards and improve risk management and accountability.



Non-financial disclosures, 9 March, 2020

EcoDa warns that sustainability standardisation ‘promotes box-ticking’

European directors’ association ecoDa says standardisation of data to aid comparability may not result in more sustainable companies.



Sustainability, 6 March, 2020

Investment Association calls for better climate risk reporting

It’s the latest warning that investors want to see companies explain the impact climate change will have on their business operations and future prospects.



COMMENT: Regulation, 5 March, 2020

Section 172 reporting is an opportunity to increase transparency

New S172 reporting requirements should spur firms to review how board decisions are reached, and push boards to learn more about the views of stakeholders.