Investors expect companies to effectively navigate AI-related challenges whilst maximising the benefits of AI integration. This ICGN Investor Viewpoint from the International Corporate Governance Network aims to encourage a constructive dialogue on this fast-evolving and increasingly important te...

This ICGN Viewpoint focuses on climate change and explores whether climate-related matters are adequately reported, specifically in financial statements. Among the broad range of sustainability issues, climate change is a material topic for companies in nearly all economic sectors, and on which r...

The objective of this guidance is to help investors assess how well a portfolio company’s board is effectively overseeing risk management. Further, the targeted audience is broader than just company boards and investors; it includes auditors, risk advisory and rating firms as well as provincial, n...