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 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 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 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.

Brought to you by Financial Reporting Council

Review of Stewardship Reporting 2022

FRC overview of the stewardship reporting assessed in the Spring 2022 period and expectations for reporting for the 2023 assessment year.

Brought to you by Task Force on Climate-related Financial Disclosures

Task Force on Climate-related Financial Disclosures 2022 Status Report

It's five years since the TFCD released its recommendations on more effective climate-related financial disclosures. Where are we in 2022?

Brought to you by McKinsey

The role of the CFO (McKinsey Special Collection)

This is a collection of selected articles from the McKinsey Strategy and Corporate Finance Practice about the role of the CFO.

Brought to you by Grant Thornton

ESG resilience: A true measure of success

ESG is a hot topic, fueled by the momentum of the Biden administration, investor letters, and heightened concern about climate change.

Brought to you by Chartered Institute of Internal Auditors

Fraud is on the rise 2022

The aim of this report from the CIIA is to encourage internal audit functions to meet the challenge and defend against fraud.

Brought to you by Financial Reporting Council

FRC Professional Judgement Guidance

The effective exercise of professional judgement is a critical feature of any audit in many areas beyond the obvious ones.

Brought to you by Financial Reporting Council

Audit Committee Chairs’ views on, and approach to, audit quality

Audit committees can play a vital role in guaranteeing audits are conducted to high-quality standards and this informs the work of the FRC.

Brought to you by Financial Reporting Council

What Makes a Good Audit?

This paper sets out the Financial Reporting Council's views of the key elements that make up a good audit.

Brought to you by Financial Reporting Council

Audit Committee Chairs’ Views on, and Approach to, Audit Quality

The key theme that emerges from this research is that audit committee chairs have different views on, and approaches to, audit quality.