Contents

Risk, uncertainty and opportunity reporting

Whilst many companies are beginning to improve the way they manage risk, uncertainty and opportunities, particularly post-pandemic, this is not always translating into useful disclosure for investors.

KPMG 2021 CEO Outlook

CEOs of the world’s largest businesses are increasingly optimistic about the outlook for their own business and despite a slower ‘return to normal’ than expected.

Corporate governance at Singapore-listed companies

FTSE 100 Codes of Ethics

Directors: to be or not to be a professional?

Claire Fargeot argues that the time has come for an efficient and active legal framework which helps to instil and maintain standards of director behaviours and professionalism.

The importance of context

Alison Gill looks at the importance of context in board effectiveness reviews based on personal experience backed up by seminars run by the Board Effectiveness Guild.

Inside the board

Sandra Guerra, Lucas Ayres Barros and Rafael Liza Santos report back on recent research on interaction dynamics, decision architecture and outcomes in boards around the world.