Contents

Icelandic board members

Results of a recently published survey offer an insight into the changes in the composition of boards and background of board members in Iceland.

Spanish reporting rules approved

A new Ministerial Order aiming to expand information that must be included in annual reports on corporate governance, including an obligation to submit an annual report on director remuneration, has been approved by the Spanish Ministry of the Economy and Competition.

Internal audit and the board

ICSA guidance on non-executives

Governance, risk and performance

Professor Colin Coulson-Thomas argues that a serious and systematic consideration of risk is of equal importance for boards as discussions on increasing performance and good governance.

Cyber risk – how should boards respond?

In Governance we have previously highlighted this new class of risk which is central to the board’s business in the internet age. Here Dr Stephen Page looks further at board responsibilities.

The risk governance imperative

In the second part of his article, Ghislain Giroux Dufort looks at four national corporate governance Codes, global best practices, practical advice for smaller organisations, and five lessons learned with takeaways for directors.