Contents

Tomorrow’s reporting

Promoting audit quality

As the next step in the ongoing debate about audit quality, the FRC has published a wide ranging Discussion Paper.

Executive bonuses rise

The strong performance of many FTSE 100 companies is feeding through to significant increases in executive compensation.

Tomorrow’s value

Tomorrow’s Value, SustainAbility’s fourth international benchmark of corporate sustainability reporting, has recently been published.

US board trends

The latest survey of US directors show some interesting developments in relation to the number of directorships held and board evaluations.

Critical mass

Vicki Kramer, Alison Konrad and Sumru Erkut present a summary of their research which found that three or more women on a board can significantly enhance governance.

Thoughts from Germany

Heinz-Joachim Neubürger gives a personal view on the dialogue needed between investors and the companies they invest in.

Vanishing board meetings

A recent Report argues that changes in corporate governance guidelines have actually led to boards becoming less responsive to company performance. We interview the Report’s author, Peter Hahn.