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  • Newsletter

    March 23, 2020
    In a crisis, clear thinking is needed in the boardroom. The unprecedented nature of the COVID-19 pandemic has set in motion one of the most abrupt disruptions in decades, leaving organisations reeling with uncertainty as fear spreads faster than the virus itself. The Coronavirus Disease 2019 (COVID-19) crisis could very well present the ultimate test of resiliency — for leading companies in…
  • Newsletter

    May 4, 2020
    Dalla “resistenza” alla “risposta”: la nuova fase di lotta al Covid-19 Con l’apertura della Fase 2, le aziende sono chiamate a garantire la salute e la sicurezza dei lavoratori e dei soggetti con i quali entrano in contatto secondo le normative, i protocolli e i DPCM.1 Organizzazione e modalità di lavoro vanno adeguate alla nuova normalità. Sarà, in particolare, necessario adottare: • adeguate…
  • Whitepaper

    October 6, 2023
    The report looks at the operational consequences from ESG regulatory reporting requirements. It sets out: how financial institutions should manage ESG data across the data lifecycle; the challenges operationally in satisfying the evolving nature of ESG regulations; and where there are opportunities for new technology to exist within this exchange despite the challenges.Click here to view the…
  • Newsletter

    May 16, 2022
    A recent Protiviti global survey indicates varying views across different executive groups about the overall risk environment. CEOs rate the relative riskiness of the business environment higher for 2022 than anyone else, jumping from the lowest rating in 2021 to the highest rating in 2022. Also, the number of risks that CEOs noted would have a “significant impact on their business” increased…
  • Newsletter

    August 15, 2022
    The 2020s are well on their way to earning the ominous label of a troubling, disruptive decade, but there remain viable opportunities amid the challenges. What is the board’s role in preparing the organisation for “show-stopping” and potentially existential risks? The Story: A global board survey conducted by McKinsey of approximately 1,500 corporate directors found that directors “are not…
  • Newsletter

    November 29, 2023
    As they self-assess their performance periodically, audit committees may find useful the illustrative questions we have made available in our Assessment Questions for Audit Committees to Consider. Committee members should periodically assess the committee’s composition, charter and agenda focus in view of the company’s industry, circumstances, risks, financial reporting issues and current…
  • Newsletter

    December 9, 2022
    As in prior years, our suggested 2023 audit committee agenda includes important enterprise, process and technology issues and financial reporting and disclosure issues. In addition to discussing these agenda items, we have offered questions for audit committees to consider when self-assessing their own performance with respect to executing the normal ongoing activities articulated in the…
  • Newsletter

    December 15, 2022
    Global research indicates that companies in North America are less committed to environmental, social and governance (ESG) engagement than those in Europe and Asia-Pacific. What steps should boards seeking to improve their ESG engagement take? 
  • Newsletter

    March 9, 2023
    Today’s unprecedented pace of disruptive innovation in the market and conflicting demands of multiple stakeholders are creating relentless pressure on the CEO. Is the board contributing to the CEO’s performance and ability to function? So, what should board members do to fulfill their responsibilities to shareholders as they assist the CEO in facing the business realities of today — and tomorrow…
  • Infographic

    May 8, 2023
    The Committee of Sponsoring Organisations of the Treadway Commission (COSO) recently released interpretive guidance for organisations about designing, evaluating and achieving effective internal control over sustainability reporting (ICSR) using COSO’s globally recognised Internal Control — Integrated Framework (ICIF), developed in 2013. The intended outcome is to build trust and confidence in…
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