Contents

Quality assurance

CSR - case proven?

A new study claims that high performing businesses show a strong correlation between CSR activities and stronger performance in terms of productivity and profitability than other businesses.

New standard on share-based payments

The Accounting Standards Board (ASB) has issued FRS 20 (IFRS 2) ‘Share-based Payment’.

The heavy burden of CSR

Whether or not the case for CSR is proven, recent research highlights the alarming administrative burden being placed on companies and fund managers .

All smoke and mirrors

Equating good corporate governance with meeting the demands of regulators, rather than improving the quality of management means missing out on the potential strategic advantages of improved governance.

OECD Principles approved

The OECD’s Principles of Corporate Governance have now been approved, adding new recommendations for good practice in corporate behaviour.

ICGN goes to Brazil

Finland launches Governance Code

New guidance for audit committees

Building a new regime in audit quality

Martyn Jones summarises the changes to the way the auditing profession is structured and looks at the new the role of the auditor.

Free enterprise: Right or Left

Terry Arthur considers where free enterprise fits in to the traditional view of a Left versus Right political spectrum.