The UK pension fund notes in voting guidelines that the ISSB reporting standards IFRS S1 and S2 should be seen as a ‘minimum’.
Although the government cancelled the requirement, resilience disclosures ‘cannot be wasted effort’, says senior auditco chair.
Investors react to the government’s U-turn on proposed measures prompted by the collapse of Carillion in 2018.
Resilience will be required to face a ‘poly-crisis’ of immediate and simultaneous risk issues, internal auditors believe.
Leveraging internal audit can help boards not only to identify and assess risks but to highlight opportunities in volatile times.
There are ‘fracture points’ that threaten to derail strategy delivery, so listening to colleagues’ views on competitive advantage is vital.
Sustainability and technology are strategic priorities for boards in 2023, Mazars’ annual barometer of the C-suite finds.
Data analytics available on demand requires a resilient—and selective—approach to sharing information, a webinar panel agreed.
New government requirements mean boards will need to disclose planned responses to risks—leading to tough choices, a recent briefing heard.
Experts from boardrooms, academia, not-for-profits and consultancy will gather to explore the road to resilience in uncertain times.