Contents

Six months on

Improving corporate reporting

Company narrative reports should focus primarily on strategic and major operational risks facing their business rather than an indiscriminate list of risks, according to a report recently published by the FRC.

A reporting framework for the 21st century

The International Integrated Reporting Committee has produced a discussion paper that it hopes will lead to a new, truly integrated, reporting standard which consolidates and enhances existing reporting practices.

The new corporate governance landscape

On 12–14 September, over 500 delegates came together in Paris to debate the new corporate governance landscape at the International Corporate Governance Network’s annual conference.

Women on boards

Ginette Leclerc and June Paddock look at the differences between the UK’s voluntary approach to increasing gender diversity on boards and the approach in France, where they have recently introduced quotas.

The importance of a total value perspective

Paul-Andre Rabate argues that, when properly designed into an organisation, value is optimised by the behaviours and actions of people at every level and by all its stakeholders.