Auditor examining accounts

13 May, 2021

How government proposals aim to rebuild faith in UK audit and auditors

After years of waiting, auditors and boards were presented in March with the
Tokyo skyline at night

6 May, 2021

Japan to include human rights reference in its corporate governance code

Japan is set to become the next country to commit to human rights supply chain due diligence. According to reports, a reference to human rights will be included in a
Sign outside Old Trafford

23 April, 2021

Super League debacle gives ‘fresh impetus’ to campaign for company law reform

A collective sigh of relief was released from football fans this week as six high-profile English clubs withdrew from plans to launch a new European Super League. The plan, involving 12 clubs in total...
Stock exchange board

16 April, 2021

Governance safeguards ‘detrimental’ to dual-class share proposals

The debate about dual-class shares for premium listings on the London Stock Exchange usually revolves around those who think they are a good idea and those who say they rob shareholders of a voice. Ne...
notebook on boardroom table

15 April, 2021

Campaign urges reform of section 172 to promote ‘purpose of the company’

Campaigners, among them big business names such as John Lewis and Innocent Drinks, have launched a project to reform section 172 of the Companies Act and overhaul the fiduciary duties of board directo...
AGM season via remote technology

13 April, 2021

AGM season will see focus on reporting, remuneration and communication

This year’s AGM season is fixed firmly in the context of a world still reeling from the effects of the Covid-19 pandemic and the economic impact of successive lockdowns.
SEC seal

9 April, 2021

Controversy as US moves towards mandatory ESG disclosures

The US is set to enter a full blown debate over environmental, social and governance (ESG) disclosures. Last month the Securities and Exchange Commission’s acting chair Allison Herren Lee signalled ...
Climate dashboard showing world map

8 April, 2021

Climate reporting requires ‘shift in approach’ to reflect TCFD principles

Just 49 companies are undertaking the most detailed kind of climate reporting according to principles laid out by the Task Force on Climate-related Financial Disclosures (TCFD). While that may not ...
Calculator on top of business report

7 April, 2021

Audit and assurance policies: innovative ideas for change

While the attention of those interested in the reform of audit and corporate governance has naturally focused on government plans for legislative reform, ICAEW’s audit and assurance faculty has been...
Group of investors/shareholders in glass building

25 March, 2021

UK stewardship code ‘has not changed the nature of investor engagement’

Traditional forms of company-specific engagement will not happen unless institutional investors face “mandatory legal or regulatory” demands, according to a new paper on the UK stewardship code fr...