Governance Insights

1. 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.

2. 8 April, 2020

   Succession planning in the spotlight amid ‘genuine shock’ of PM’s illness

   Succession planning is fraught with difficulty at the best of times. But seeing Boris Johnson laid low is a stark reminder to boards of its importance.

1. 

   3 April, 2020

   Covid-19 adds to an unprecedented landscape of risk

   Audit committee chairs have already drawn risk management lessons from the pandemic. But their attention is also fixed on the issues that will remain long after the crisis is resolved.

2. 

   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.

3. 

   30 March, 2020

   Who is an ‘essential worker’ at times of crisis?

   Many workers deemed essential are on low wages and zero-hour contracts. This crisis is a reminder that we should value workers in all parts of the economy.

4. 

   24 March, 2020

   Boards must harness tension to succeed in a time of disruption

   Boards need to learn to look inward and harness "positive tension" to avoid becoming dysfunctional during a crisis.

5. 

   17 March, 2020

   Leaders in crisis: why teamwork is the way forward

   Many leaders admit to lacking confidence in a crisis. Training, teamwork and a supportive board can make all the difference.

6. 

   18 February, 2020

   Better sustainability disclosures require clear reporting boundaries

   Sustainability reporting needs to be internally consistent, theoretically sound and a useful source of data for decision-making. We're not there yet.