Contents

Governance implementation for SMEs

A new report from the ACCA looks at the role of appropriate governance frameworks for encouraging socially responsible behaviour and commercial success among SMEs.

Executive compensation

A new report from The National Association of Corporate Directors focuses on the role of the compensation committee in linking executive compensation with corporate strategy.

Moving to IFRS reporting

Moving to IFRS reporting: seven lessons learned from the European experience from the ICAEW also includes important recommendations on the clear need for strong national enforcement regimes and enhancing the role of national standards-setters and regional groupings.

Surge in Japanese companies appointing outside directors

Whistleblower hotlines and the audit committee

Internal audit driving changes in financial services sector

New SEC rules likely to bolster activists

Investor guidance on corporate interactions

Katharine Jackson looks at new guidance for US institutional investors on engaging with companies and policymakers on sustainability issues which has been published by BlackRock and Ceres.

EQ in the boardroom

Sharon Constançon looks at the role the company secretary can play in bringing emotional intelligence to the boardroom.