LATEST REPORTS

Boards of directors face a growing array of complex issues, from climate and sustainability to generative AI and geopolitical disruptions, navigating an unpredictable landscape of interconnected demands.

Grant Thornton's quarterly internal audit hot topics give a thematic view of new and emerging regulatory risks across financial services. 

The 13th edition of the KPMG Survey of Sustainability Reporting 2024, provides a detailed look at global trends in sustainability reporting and offers meaningful insights about how to improve levels of disclosure by business leaders, sustainability professionals and company boards.

The 2024 ISS Global Governance Survey covers several governance and sustainability topics at national, regional and global levels, including poison pills and executive compensation in the US.

The Institute of Directors has published its Code of Conduct for Directors, which provides a practical tool to help directors make better decisions.

WTW reports today’s boards of directors see managing people issues as critical to creating and preserving value.

This research - carried out by Norman Broadbent and BDO with 200 board members from SMEs through to large private and listed boards - suggests that while NEDs are stepping up to increasing challenges, they may also need more recognition for the work they do and better support, given the ever-increasing regulatory oversight and personal liabilities they face.

Despite an extended period of uncertainty, exacerbated by the COVID-19 pandemic, AIM companies are driving productivity and business growth. Grant Thornton shares the key findings from their report.

Board Intelligence and the NACD carried out possibly the largest ever research project undertaken into board packs in US businesses and asks 'what does a good board pack look like'?

The Financial Reporting Council (FRC) has issued its second assessment of the quality of reporting from private companies who have chosen to follow the Wates Principles, introduced in 2018.

In the United Kingdom, directors face an ever-increasing regulatory burden and a weakened position in global equity markets in the context of a polarized political climate that is creating an acute sense of pressure for many board members.

The KPMG 2024 Global ESG due diligence study found 71 percent of respondents reported an increase in importance of ESG in transactions over the last 12 to 18 months.

The Financial Reporting Council (FRC) has announced significant revisions to the UK Stewardship Code application process and committed to five priority areas of review as it continues its revision the Code.

Artificial intelligence (AI) raises many intellectual property (IP) issues. This guide addresses key IP issues raised by generative AI systems, meaning systems such as ChatGPT, Gemini and DALL-E with algorithms that generate new content. Using examples from a number of jurisdictions Norton Rose Fulbright consider the following IP issues in relation to generative AI systems.

The BDO Internal Audit and Risk Agenda sets out some of the key challenges on the horizon that Internal Audit should be considering when thinking about the wider assurance footprint relevant for their organisations.

A research project looking at the essential attributes that charity Chairs of the future will need to embrace.

Nominating/governance committees are increasing their focus on board composition and director succession planning, while CEO succession planning and board effectiveness remain top priorities, according to the findings of the 2024 edition of Spencer Stuart’s annual survey of nominating/governance committee chairs.

As generative AI adoption accelerates, survey respondents report measurable benefits and increased mitigation of the risk of inaccuracy. A small group of high performers lead the way.

Risk in Focus, the annual thought leadership research project from the IIA, analyses the top risks faced by organisations across Europe. It is an essential tool for internal auditors and audit committees, and a barometer of what Chief Audit Executives (CAEs) and others perceive as their organisations’ risk priorities for 2024 and beyond.

Odgers Berndtson examine how the EU AI Act is likely to take shape, and its implications for how boards and C-suite leaders manage corporate governance.

The Institute of Directors has published a consultation document on their Code of Conduct for Directors. The IoD are seeking views on the Code from the business community and general public by Friday 16th August 2024.

The ‘digital board’ has become a prerequisite for securing long-term success, effectively managing talent, and mitigating risks within the company. Egon Zehnder explains what you can do.

Grant Thornton discusses with Carole Cran the outlook for corporate governance in 2024, the changing environment audit chairs are facing, and the key findings from our annual Corporate Governance Review.

By the end of March, 60 FTSE 100 companies had published their 2023 annual report and accounts. This update from WTW, the first in their 2024 series, provides an analysis of key insights so far.

The 5th edition of the Hong Kong Spencer Stuart Board Index examines emerging trends and issues in board governance, composition, diversity and structure for the constituent companies of the Hang Seng Index and Hang Seng Composite LargeCap Index.

Egon Zehnder provides the keys to navigating today's demanding business landscape through a board effectiveness review.

The latest BDO AIM 100 Directors’ Remuneration Report reveals a stark contrast to last year, where hefty bonuses and strong growth in C-suite remuneration packages were seen in the bounce back following the pandemic.

Every business will face unique challenges operating in a global environment. Still, KPMG provides several basic steps that can help boost every board’s effectiveness in helping the company navigate geopolitical risk and opportunities more systematically and cohesively.

Transparency around sustainability risk and opportunity is key to investors’ decision-making. They want clear, consistent and comparable information on the material issues facing organisations, but PwC’s UK Investor Survey 2023 reveals improvements need to be made to close the reporting trust deficit.

Deloitte suggests that a changing world and shifting markets mean that financial institutions need to take additional steps to infuse ESG considerations into their governance frameworks.

Investor confidence rises after a fallow period for private equity. Find out more about the key trends and deals from last year from Grant Thornton.

The FRC has announced important revisions to the UK Corporate Governance Code that enhance transparency and accountability of UK plc and help support the growth and competitiveness of the UK and its attractiveness as a place to invest.

Through Spencer Stuart's extensive work with private and public companies of all sizes, they have identified three key focus areas for nominating/governance committees in 2024.

KPMG's January 2024 Directors Quarterly looks at 2024 board and audit committee agendas, an interview with the SEC chief accountant, financial reporting updates, and overseeing TPRM.

Drawing on insights from KPMG's survey work and interactions with directors and business leaders, they highlight nine issues to keep in mind as boards consider and carry out their 2024 agendas.

WTW's recap of the 2023 Annual General Meeting season plus pay trends for executive and non-executive directors for companies in the FTSE 250.

The demands of public company chairmanship have grown exponentially. Heidrick & Struggles had discussions with a number of serving chairs to offer insights on how to prepare for the role.

The FRC has published its latest Annual Review of Corporate Governance Reporting which finds ongoing improvements in the quality of reporting against the UK Corporate Governance Code, but also identifies areas where many companies are still falling short.

The Sustainability Board, in collaboration with Chapter Zero, have released their 2023 Annual ESG Preparedness Report which offers a view of the current state of global ESG oversight, with an additional focus on US boards.

The Government has withdrawn the proposed secondary corporate governance reform legislation it outlined in July. Grant Thornton explains the potential impact of this change and how you can move your internal control and fraud projects forward.

Andy Davies writes that by non-executive directors focusing on decision-making, they can have a profound influence on business outcomes.

This global study from Egon Zehnder sheds light on the motivation, dedication, and compensation of board directors across a range of public companies through a series of interviews and a survey that uncovers important trends to watch.

Now in its 28th edition, the 2023 UK Spencer Stuart Board Index is a comprehensive review of board composition and governance practice in the largest 150 companies in the FTSE rankings, providing a valuable perspective on the health of boardrooms during 2022–2023.

As fintechs have grown and become increasingly important players in the financial ecosystem, the demand for a diverse, well-rounded set of board members has increased.

A practical guide for corporate directors to harness Artificial Intelligence for their companies.

Corporate boards must sharpen their awareness of cyber issues and take a more proactive approach towards preventing data breaches at their companies, according to a new report from security specialists Savanti.

As boards and their committees continue to calibrate their agendas in response to ongoing disruption and uncertainty, we offer midyear observations on the 2023 board agenda.

As organizations rapidly deploy generative AI tools, survey respondents expect significant effects on their industries and workforces.

The Institute of Directors’ Centre for Corporate Governance has published this report looking at the biggest challenges facing companies over the next five to ten years, evaluating the level of control boards have, and the actions required by boards and policymakers to address these issues.

Heidrick & Struggles' global sustainability report, conducted in partnership with BCG and the INSEAD Corporate Governance Centre, finds that boards are adapting—making changes to how they approach their own composition, their governance and process considerations, and the metrics they track.

A new survey shows that a remarkable nine out of ten executives, and nearly 50 per cent of directors, think at least one board member should be replaced.

The Chartered Governance Institute UK & Ireland (CGIUKI) has launched a Code of Practice, which will be underpinned by an accreditation framework, to support effective board performance reviews.

This draft guidance from the Institute of Business Ethics is intended to provide practical recommendations for boards as they seek to promote an ethical business culture within their organisations.

The number of women on FTSE All-Share boards has continued to rise this year, but a new report from Women on Boards UK in partnership with Protiviti, highlights deep concerns about the lack of skills and diversity of expertise among FTSE All-Share executive board members – both male and female.

96 per cent of FTSE 100 boards had ethnic minority directors at the end of 2022; but more can be done, and the Parker Review is now extending its targets to include senior management and a selection of private companies.

Generative AI and large language learning models (LLMs) like ChatGPT are so new they are barely on the agenda; but they should be says Odgers Berndtson.

Regulatory risk continues to be a top risk for directors and officers (D&Os). What does this look like from an ESG and crypto perspective?

Following the consultation last year on Restoring Trust in Audit and Corporate Governance, the government invited the FRC to strengthen the UK Corporate Governance Code in specific areas.

Dentons summarises what they expect to be disclosed at the 2023 AGM season, which must include enhanced disclosures around diversity and inclusion.

What board trends are exposing companies to new risks? Grant Thornton's latest Corporate Governance Review shows how companies are using the UK Corporate Governance Code (the Code) as a blueprint for navigating uncertainty following three years of macro-upheaval.

Boards influence organizational culture through their every action. It is no coincidence that the world’s most valuable and successful companies tend to have highly distinctive cultures.

The 30% Club and Lintstock have produced this study that examines the engagement of male and female Directors in 100 recent board reviews.

To understand today’s challenges and their impact on the board’s priorities, EY teams explored the most pressing issues facing boards.

Egon Zehnder suggests it falls to the Chair to ensure that specific appointments do not create a board of rivals, but instead, a harmonious chorus. 

Egon Zehnder's Global Board Diversity Tracker has found that progress has been made on getting more underrepresented minorities onto corporate boards. But this same level of progress hasn’t translated to committee chair and board chair/lead director roles.

EY reports on the European Corporate Governance Conference 2022 which explored the role of boards in driving the transition to a sustainable economy. 

For the eighth consecutive year, Russell Reynolds Associates interviewed dozens of experts to identify the governance trends that will affect boards in 2023.

The 2023 EY and University of St. Gallen Family Business Index reveals the largest family enterprises are growing faster than the global economy.

This update from Norton Rose Fulbright summarizes current trends in governance and executive compensation, and includes recommendations on key issues in view of the upcoming proxy season.

Following Odgers Berndtson's Boards and Recession reports last year, their global experts provide their perspectives on how Boards are reacting to the current economy in Europe.

As shareholder and consumer expectations rise, PwC's 2022 Annual Corporate Directors Survey shows that board oversight and board practices are shifting in response as directors navigate this new governance landscape. 

MSCI ESG Research’s ESG and Climate Trends to Watch for 2023 will shine a light on the issues that matter the most and how they might impact the investment world, businesses and you.

Every board’s journey will be different, and the Egon Zehnder 2022–2023 Global Board Diversity Tracker captures the progress that has been made and offers a view of what the destination can look like.