Finance

1. 

   INSIGHT: Governance, 18 February, 2022

   Audit committees and ESG: ‘It’s a difficult journey to navigate’

   The rise of ESG as an investor concern is creating new demands of audit committees. A recent CACID event looked at the challenges.

2. 

   NEWS: Regulation, 2 February, 2022

   Audit committee chairs ‘are confusing quality of audit and quality of service’

   FRC report also warns that audit committee chairs have a "negative perception of joint audits", despite this being a key reform proposal.

3. 

   NEWS: Regulation, 27 January, 2022

   Jan du Plessis gives first insights into FRC governance and audit reform

   The prospective FRC chair acknowledged that the watchdog's own governance needs reform, and that audit scandals have damaged its reputation.

4. 

   NEWS: Research, 11 January, 2022

   Anglo-Saxon CEOs ‘increase a firm’s risk profile through their decisions’

   Swiss research reveals Anglo-Saxon boards and CEOs are more likely to increase debt, reduce dividend payments and embark on M&As.

5. 

   NEWS: Remuneration, 7 January, 2022

   High Pay Day reflects slight fall in FTSE 100 CEO pay

   This year is the first time since 2011 that the median FTSE 100 CEO has had to work into a fourth day to make the average annual income.

6. 

   INSIGHT: Strategy, 21 December, 2021

   Financial reporting must show real impact—and costs—of ESG activities

   To make ESG activities meaningful, IFRS and GAAP should feature data that is relevant to long-term corporate and societal value creation.

7. 

   INSIGHT: Strategy, 17 December, 2021

   What the decline of General Electric can teach us about M&As

   GE has been pursuing M&As for over 20 years—with disastrous outcomes. A closer look reveals obvious governance failures.

8. 

   NEWS: Shareholders, 7 December, 2021

   Elliott Advisors calls for restructuring of the SSE board

   The hedge fund has questioned the adequacy of SSE’s corporate governance and criticised the board's “notable lack of renewables expertise”.

9. 

   NEWS: Outlook, 6 December, 2021

   Investor activism set to enter ‘golden age’ as firms emerge from pandemic

   Consultancy Alvarez & Marsal says 2022 will see a 10% boost in activism across Europe, with 148 companies at risk of targeting by activists.

10. 

    INSIGHT: Policy, 10 November, 2021

    Companies must put equality at the heart of the race to zero

    Singular pursuit of net-zero by 2050 could exacerbate inequality and derail our chances of a climate-resilient future.

11. 

    NEWS: Reporting, 27 October, 2021

    FRC warns over climate disclosures ahead of COP26 summit

    Regulator's annual review of corporate reporting says it will be “closely revising how companies report against the new TCFD requirements”.

12. 

    NEWS: Sustainability, 20 October, 2021

    UK green finance report puts focus on transition plans

    Chancellor Rishi Sunak says requiring firms to disclose transition plans would help the UK to “set new global standards for sustainability”.

13. 

    NEWS: Sustainability, 2 October, 2021

    Climate disclosures ‘unlikely to drive a green transition’

    Academics say climate reporting is likely to be less effective than direct regulatory interventions such as taxation or emissions trading.

14. 

    INSIGHT: Stakeholders, 29 September, 2021

    In extreme times, we need new priorities for corporate governance

    Corporate governance that prioritises shareholder profit maximisation is no longer adequate in light of the challenges that society faces.

15. 

    NEWS: Regulation, 20 September, 2021

    Dual-class shares ‘would enhance investor protection’

    Allowing dual-class shares on London’s premium market would provide a “higher level of regulatory protections” for minority shareholders, says Min Yan.

16. 

    NEWS: Webinar, 17 September, 2021

    Webinar: what’s next for boards in financial services?

    Our panel of experts share their thoughts on some of the current and future challenges for traditional financial services firms.

17. 

    INSIGHT: Research, 18 August, 2021

    What really determines CEO compensation?

    A CEO pay survey highlights the underlying differences of opinion that may cause disagreements on remuneration—and also areas of agreement.

18. 

    COMMENT: Technology, 17 May, 2021

    Fraud vigilance should be bolstered with the aid of technology

    It's time for accountants to place less emphasis on "gut feeling" and let digital tools guide judgments in the fight against fraud.

19. 

    INSIGHT: Sustainability, 26 April, 2021

    The ‘G’ in ESG: what needs to be reported on governance

    Transparency and governance incentives, together with responsible investors, elevates sustainability among board priorities.

20. 

    INSIGHT: Outlook, 11 January, 2021

    Beyond Covid: risk and resilience among governance trends for 2021

    Digitalisation, diversity, risk and resilience are just some of the governance issues set to dominate the corporate landscape in 2021.