Contents

Global audit committee survey 2014

The latest survey from KPMG identifies broad international trends and provides detailed country data on audit committee challenges and concerns, including top challenges facing companies including the audit committee’s increasing workload, the effectiveness of the CFO and the finance operation, and the quality of the information directors receive about the company’s key risks.

Characteristics of dynamic governance

Sustainability reporting

Canadian CG disclosure amendments

Pay pressure hits non-executive directors in the UK

SEBI clears new corporate governance norms

ESG disclosure: a way forward

Steve Lydenberg considers emerging trends in Environmental, Social, and Governance (ESG) data and disclosure and considers both opportunities and challenges.

The importance of good governance

With America’s aging population, Roger W Ferguson Jr looks at the importance of having a healthy and trusted financial services industry, highlights the ‘software’ of good corporate governance, and underscores the vital role shareholders need to play.