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 Chartered Institute of Internal Auditors

Internal Control Failure!

This Chartered IIA report analyses FCA enforcement action and examines cases where weaknesses in internal controls are clearly identifiable.

Brought to you by Financial Reporting Council

An evolved audit supervision approach 2026

The Financial Reporting Council outlines its revised approach to audit supervision, which focuses on firms’ own systems of quality management

Brought to you by The Centre for Public Interest Audit (CPIA)

CPIA Audit Trust Index 2025

The CPIA Audit Trust Index 2025 is the second edition of The Centre for Public Interest Audit's annual assessment of confidence in UK audit.

Brought to you by Forvis Mazars

Growing Global: Harnessing the power of reporting and data insights 2025

In this report, Forvis Mazars explains how embracing, bolstering and applying reporting will help businesses grow globally.

Brought to you by Chartered Institute of Internal Auditors

Risk in Focus 2026

Risk in Focus 2026 from the ECIIA draws on a survey of 879 chief audit executives, and takes a deep look into areas of pressing importance.

Brought to you by AICPA & CIMA

Business Resilience Toolkit

This AICPA & CIMA toolkit helps businesses navigate, mitigate, and thrive during periods of global economic and policy volatility.

Brought to you by ACCA

Sustainability reporting: risk and materiality 2025

ACCA’s sustainability guide takes a practical approach to helping businesses with sustainability reporting.

Brought to you by Financial Reporting Council

The UK Stewardship Code 2026

The UK Stewardship Code 2026 is the FRC’s update of the 2020 edition of the voluntary code. It applies to reporting from 1 January 2026.

Brought to you by PwC

Global top 100 companies – by market capitalisation 2025

The PwC global top 100 report ranks the largest public companies by their market capitalisation as at 31 March 2025.

Brought to you by Diligent

What Directors Think 2025: a Changing Risk Landscape

Corporate Board Member, Diligent Institute and FTI Consulting surveyed 200+ directors of US companies on their agenda for the year ahead.

Brought to you by Chartered Institute of Internal Auditors

Risk in Focus 2025 Benchmarking

For its Risk in Focus 2025 research, the ECIIA surveyed 985 chief audit executives: This presentation provides a breakdown of the responses.

Brought to you by Deloitte

Global internal audit hot topics 2025

This report from Deloitte looks at internal audit’s role in 16 topical areas and presents the warning signs and next steps for each.

Brought to you by Protiviti

Executive Perspectives on Top Risks 2025

Protiviti surveyed 1,215 board members and C-suite executives globally about the top risks they see on the near- and long-term horizon.

Brought to you by Chartered Institute of Internal Auditors

Risk in Focus 2025: Hot topics for internal auditors

Risk in Focus 2025 from the ECIIA draws on a survey of 985 chief audit executives, and maps key challenges over five hot topics.

Brought to you by ACCA

ACCA Principles of Good Corporate Reporting

This ACCA report focuses on the narrative aspects of corporate reporting, such as for sustainability-related financial disclosures.

Brought to you by Financial Reporting Council

Climate-related Financial Disclosures by AIM and Large Private Companies 2025

The FRC's thematic review of climate-related financial disclosures by AIM and large private companies, following the first mandatory reports.

Brought to you by Accounting for Sustainability A4S

Governance Over Sustainability Reporting

This A4S insight report from 2022 explores different models and approaches for governance over sustainability reporting.

Brought to you by The Institute of Internal Auditors (IIA)

Risk in focus North America: hot topics for internal auditors 2025

This Internal Audit Foundation (Institute of Internal Auditors) report looked at survey responses from 418 CAEs and directors.

Brought to you by The Institute of Internal Auditors (IIA)

Risk in focus Middle East: hot topics for internal auditors 2025

This Internal Audit Foundation (Institute of Internal Auditors) report surveyed 179 CAEs and directors in the Middle East in spring 2024.

Brought to you by UN Global Compact

SDG Storytelling for Sustainability Toolkit 2024

Sustainability is a competitive necessity. This UN Global Compact UK toolkit will help companies communicate their impacts.

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.