Tag: reporting
Why workforce disclosure is a governance issue
Investors are increasingly interested in the social purpose of companies, with a new focus on the quality of workforce practices and how they should be reported.
New approach aims to improve transparency of ESG information
Fund manager State Street claims its new scoring system, dubbed “R-Factor”, will help ESG information “become an integral part of the financial system” by meeting the needs of both investors and companies for a transparent scoring methodology.
More work needed on workforce disclosures
A report from the Workforce Disclosure Initiative shows that while the volume of reporting on worker issues is up, the quality remains variable.
King IV code change favours quantity over quality
King IV’s “apply and explain” approach is resulting in the release of overwhelming amounts of information, which are obscuring—rather than highlighting—governance issues in South Africa.
How information overload can threaten board effectiveness
An increased focus on risk and compliance for financial services firms has led to a rise in committees, reporting and key performance indicators. But boards must ensure that short-term targets do not hamper long-term strategic vision.
Insolvencies could be prevented, says pensions adviser
A report from Lincoln Pensions argues that current accounting standards for defined-benefit pension schemes in the UK are not up to scratch.