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7 September, 2026

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Insights: Governance

Specialist Pay Consultants, remuneration

Executive pay, 17 August, 2017

Specialist pay consultants and their relationship with the Remco

While the debate over executive pay continues unabated, research sheds light on a largely overlooked element—the relationship between the remuneration committee and specialist pay consultants.

comply or explain, corporate governance code

UK corporate governance code, 21 July, 2017

Let’s keep ‘comply-or-explain’ in corporate governance burning bright

The UK’s comply-or-explain system of corporate governance, introduced in 1992, has been widely admired and imitated, but it's not without its critics; there is room for improvement, while retaining the Code's spirit of flexibility.

people together, corporate culture, trust, responsible business

Corporate culture, 18 April, 2017

Culture involves everyone, but begins with the board

Establishing a healthy corporate culture has never been more important, but many organisations struggle to get it right. ACCA has conducted research and developed a tool that can help.

diversity, BAME

Diversity, 27 March, 2017

Diversity now means more than gender

Boards have so far focused on tackling gender diversity, but the next frontier is a better mix of social, ethnic and educational backgrounds.

executive pay, pay, remuneration, pay ratios, corporate governance, finance

Executive pay, 21 March, 2017

Executive pay: time to revolutionise a faulty system

Executive pay is a minefield for both companies and directors, but research suggests we need a fresh approach so that remuneration is fairly structured.

Leadership, tie, chairman, CEO, chief executive

CEO to chairman, 7 February, 2017

Should chairmen become CEO within the same company?

Corporate governance restricts opportunities for chief executives to take on a dual role as chair. But is there any evidence to suggest the CEO-to-chairman move is a problem?

Culture

Governance, 7 December, 2016

Measuring governance: why corporate culture needs a health check

A healthy corporate culture is much like a healthy political culture: it thrives in an environment where engagement and fairness are valued and people feel they have a genuine stake in the future.

Bribery

Anti-bribery, 7 December, 2016

Weighing up the new standard on anti-bribery

The new ISO anti-bribery tool is well timed, says Howard Shaw, Mazars’ head of anti-corruption and whistleblowing in the UK.

FIFA, 28 May, 2016

FIFA’s own goal

FIFA recently suffered yet another resignation over its governance. Bruce Bean assesses the world football body's journey to reform and whether it has made any significant progress.

European flag, EU

Country by country reporting, 16 November, 2015

Taxing reports

The impending introduction of country-by-country tax reporting will pose issues for European companies of cost and resources needed to comply. Tom Dane explains the process.

Brazil governance, 29 October, 2015

Family affair

Governance in Brazil has undergone major change but still struggles with the dominance of family control and the low number of shareholders with voting rights.

Compliance, regulation

UK Governance, 23 October, 2015

It’s all in the emphasis

Companies using the UK Corporate Governance Code work hard to show whether they have complied, but focus little on ethics, values and "how" they have complied.

Strategic reporting, 21 October, 2015

A long way to go

Things have improved since the "dog's breakfast" resulting from the first year of strategic reporting. But there are still big issues to grapple with to avoid reports growing longer while failing to add substance.

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