Contents

Going concern and liquidity risks

The Sharman Panel has published its recommendations designed to refocus the going concern process, in light of lessons learnt from the financial crisis.

The costs of a combined CEO and chairman

GMI Ratings has released a new report focusing on 180 North American companies that shows that the cost of employing a combined CEO and chairman is 151 per cent of what it costs to employ a separate CEO and chairman.

Kay – repurposing the equity markets

On 23 July John Kay published his Review of UK Equity Markets and Long-Term Decision-Making. Mark Goyder from Tomorrow’s Company and Paul Lee from Hermes Equity Ownership Ltd give two perspectives on his conclusions.

A global board?

Dona Roche-Tarry puts forward the case for extending the board diversity debate beyond the gender issue and giving proper consideration to developing multi-cultural boards.

Profit with principles

Keith Read argues that box-ticking compliance will never solve the issue of encouraging a good corporate culture and that companies which do make the effort to develop a strong, pervasive and effective corporate culture can really turn that culture into a corporate asset.