While there are clearly many priorities for audit committees, there are also limits to what they oversee. The survey questions focused on the main oversight areas within the audit committee’s purview and identified the top priorities for audit committees over the next 12 months. We asked for their top three priorities...

The main 2024 proxy seasons are taking place amid uncertain global macroeconomic conditions, driven by continued geopolitical conflicts, potential delays in expected interest rate cuts, global logistics challenges including shipping disruptions, and heated political environments with several national elections...

A widely accepted notion is that corporate boards function like well-oiled machines. And why shouldn’t they? At their core, boards are more than a group of highly qualified individuals — they are sophisticated teams, assembled to work together smoothly while bringing diversity of thought,...

In the interest of maximizing the long-term return of their investment in each company, the funds seek to ensure that the individuals who serve as board directors to represent the interests of all shareholders are appropriately independent, experienced, committed, capable...

Companies are required under their respective Business Corporations Acts (BCAs) to submit their financial statements and the auditor's report, which is included in the company’s annual report,...

Over the past year, boards found themselves dealing with new investor pressures, ESG disclosure guidelines and SEC rules. Extreme weather events have forced rethinking of siting and supply chains even as climate-related strategies have wavered in the face of on-again-off-again state and federal shifts over green...

Drawing on insights from our interactions with directors and business leaders, we highlight five issues to keep in mind as compensation committees consider and carry out their 2024 agenda...

Drawing on insights from our latest surveys and interactions with directors and business leaders, we highlight seven issues to keep in mind as nom/gov committees consider and carry out their 2024 agendas...

Engagement with institutions that use pass-through voting must start earlier to diagnose how much is passed through to clients and attempt to determine what methodology they are using. While ensuring that your company has best practices in place for governance to align support, companies need to remember that engagement ...

Audit committees can expect their company's financial reporting, compliance, risk, and internal control environment to be put to the test by an array of challenges - from global economic volatility and the wars in Ukraine and the Middle East to cybersecurity risks and ransomware attacks and preparations ...