Contents

It’s good to talk

Complexity in financial reporting

The FRC is undertaking a complexity project which will consider whether corporate reporting requirements are disproportionate to their intended benefits.

Sustainability reporting in emerging markets

Corporate Governance Centre for Rwanda

Hedge fund activism – new recommendations

Governance Code for Nigeria

New Code for Sri Lanka

US director independence tests more lenient

Intangibles-aware management

The second part of Bruce L Tow’s article about an organisation’s awareness and management of it’s intangible assets and liabilities.

Governance and leadership

Nick Hedley looks at the qualities which separate out a really great chief executive from the merely good and finds that it’s often the ‘back room boys’ who make all the difference.

Risk and reward in banking

Philip Whiteley looks at the balance of risk versus reward in the banking sector and the lessons to be learned from the current situation.