Contents

Environmental reporting and disclosures

A new report from the Climate Disclosure Standards Board shows that, whilst there are opportunities for improving reporting practice, the UK is well positioned to implement and show leadership in the international development of non-financial reporting practices.

Corporate behaviour – drivers and motivators

ACCA has conducted a survey of their members which provides insights into the concept of organisational culture and the role of leadership, motivation and incentives in driving corporate behaviour across the globe.

CG compliance in Greece

‘There is a high level of awareness of corporate governance requirements amongst companies in Greece however there is room for improvement regarding compliance according to a recent report’.

Global Gender Gap Report

Key considerations for annual reports

Impact of Japan’s CG Code

Fall in non-exec numbers in South Africa

On the 2016 audit committee agenda

Tim Copnell suggests ten items that audit committees would do well to consider during the coming year.

Taking a more holistic view

Saker Nusseibeh argues that boards, regulators and investors need to take a more holistic view of governance, looking more broadly at potential implications of decisions which are often based on short-term, narrow criteria.