Tag: corporate reporting
IoD: Don’t make audit committees accountable for ESG reporting
The Institute of Directors says the FRC proposal on board governance means ‘lines of accountability will be blurred’.
Corporate disclosures affect strategic ability of boards
Meeting reporting responsibilities means boards are left with less time for strategic discussions, reveals annual survey.
Call to scrap ‘ESG’ as a term
The ESG label is ‘politicised, simplistic and restrictive’ and should be jettisoned, believes senior academic.
Corporate disclosures improved after Covid-19
Although the pandemic devastated economies, companies got better at corporate reporting, researchers in New Zealand found.
Government reveals resilience disclosure rules
The detail of the new regulations has been fleshed out—and could catch many more companies than expected.
Sustainability body issues global disclosure standards
The International Sustainability Standards Board’s guidance is aimed at improving trust in climate-related disclosures.
Audit committees give investors a new perspective
Investors who quiz the audit committee get a more rounded – albeit sometimes less comfortable – picture of the company.
Corporate governance code review boosts internal controls
UK watchdog’s proposals include giving audit committees greater reporting responsibilities and addressing ‘overboarding’.
ESG: Should E and S break up with G?
In the world of investing, maturity has revealed significant practical shortcomings in combining environmental, social and governance.
Research casts doubt on the S in ESG
Many scandal-hit companies were found to have previously presented high ‘social’ performance measures, study shows.