REPORTS, WHITEPAPERS & DIRECTOR BRIEFINGS

Looking for the latest research or a briefing on a key topic? Keen to explore best practice guides or read a case study? Board Agenda has compiled a selection of useful resources from industry bodies, regulators, academics and professional advisory firms from around the world in a simple-to-use directory.

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Resources

Brought to you by Financial Reporting Council

Review of Corporate Governance Reporting 2024

This annual review of corporate governance reporting from the Financial Reporting Council showcases examples of good reporting.

Brought to you by Financial Reporting Council

FRC Annual Review of Corporate Reporting 2024

This report provides information for preparers and auditors of financial statements, investors and other users of corporate reports.

Brought to you by Chartered Institute of Internal Auditors

Internal Audit Code of Practice 2024

The IIA's Internal Audit Code of Practice sets out fundamental principles for running a strong and effective internal audit function.

Brought to you by ACCA

Global Economic Conditions Survey Report: Q2, 2024

The Global Economic Conditions Survey, carried out jointly by ACCA and IMA, is a regular economic survey of accountants around the world.

Brought to you by PwC

Global top 100 companies - by market capitalisation 2024

The global top 100 report ranks the largest public companies by their market capitalisation as at 31 March 2024. PwC analysis of S&P report.

Brought to you by PwC

Improving transparency and disclosure 2024

A PwC/Private Equity Reporting Group report to assist private equity owned portfolio companies to improve financial and narrative reporting.

Brought to you by ACCA

Calculated Risk (public sector) 2023

This ACCA guide for finance professionals in the public sector explores what risk means for their organisations.

Brought to you by HLB

Survey of Business Leaders 2024

HLB’s Survey of Business Leaders 2024 has nearly 1,000 responses from leaders across 50+ countries, coupled with six in-depth interviews.

Brought to you by Financial Reporting Council

UK Corporate Governance Code 2024 FRC

Latest update of the FRC 2018 UK Corporate Governance Code. The 2024 code will apply to financial years starting on or after 1 Jan 2025.

Brought to you by ACCA

The Role of the CFO and Finance Function in the Climate Transition, 2023

This report, from ACCA, IFAC and PwC, considers the role of finance in the transition to a lower-emission world.

Brought to you by Chartered Institute of Internal Auditors

Supply Chain ESG risks: Harnessing the Potential of Internal Audit 2023

This IIA report highlights the role of internal audit in aligning supply chain operations with ESG values, targets and business strategies.

Brought to you by Financial Reporting Council

FRC Annual Review of Corporate Reporting 2023

This report provides an overview of FRC activities, findings, expectations for 2023/24 reports and reporting developments.

Brought to you by Deloitte

Hot topics in technology and digital risk 2024: an internal audit viewpoint

Deloitte's technology and digital risk 2024 survey was conducted with senior audit professionals across all UK sectors.

Brought to you by Chartered Institute of Internal Auditors

Risk in Focus 2024: Hot topics for internal auditors

Risk in Focus 2024 surveyed chief audit executives on their key challenges: geopolitical uncertainty and cybersecurity were in the top five.

Brought to you by ACCIF Audit Committee Chairs’ Independent Forum

The Spring Report 2023: A combined perspective on enhancing audit quality

This summary of key learnings from ACCIF Audit Committee Chairs’ Independent Forum shows quality improvements to audit can be made.

Brought to you by Financial Reporting Council

Audit Committee Chairs’ views on, and approach to ESG 2023

For its report on audit committee chairs’ views on ESG, the FRC commissioned YouGov to conduct interviews with a wide range of ACCs.

Brought to you by ICAEW

Sharpening the Focus on Corporate Fraud: an audit committee perspective 2023

ICAEW's report looks at the nature and extent of the fraud risk from the perspective of audit committee members.

Brought to you by Financial Reporting Council

UK Corporate Governance Code Consultation document

This consultation on the UK Corporate Governance Code focuses largely on internal control, assurance, and resilience.

Brought to you by Financial Reporting Council

Audit Committees and the External Audit: Minimum Standard

This standard is applicable to audit committees of companies with a Premium listing on the London Stock Exchange and in the FTSE 350 index.

Brought to you by European Corporate Governance Institute (ECGI)

Corporate Governance Codes – UK, Europe, International

A comprehensive list of corporate governance codes from Europe and around the world, which are on the ECGI website.

Brought to you by FTI Consulting

Global CFO Survey Report 2023

Our survey report highlights the areas that CFOs are prioritizing for the next 18 months and the key strategies they are undertaking.

Brought to you by ACCA

SMEs: Business Challenges and Strategic Innovation Opportunities 2023

This ACCA report explores future strategies that small businesses can undertake to bolster resilience and innovation.

Brought to you by EY

What audit committees should prioritize in 2023

This report will assist audit committees to proactively address developments in risk management, financial reporting, tax and regulation.

Brought to you by Chartered Institute of Internal Auditors

Risk in Focus 2023: Hot topics for internal auditors

This report explores key thematic risks, including geopolitical uncertainty, climate change, organisational culture, cyber/data risk, and AI.

Brought to you by ACCA

The changing role of the CFO

This joint report with IMA discusses the future of the finance function, and in particular the future role of the CFO.