Contents

Risk in focus 2022

A recent report from the Institute of Internal Auditors shows that climate change and environmental sustainability is now seen as a top five risk by as many as 31% of Chief Audit Executives, representing an increase of more than 40% on last year’s survey.

Global benchmarking policy survey

ISS has released the results of its annual global benchmark policy survey. The survey covered a variety of emerging topics, including: the use of non-financial ESG performance metrics in executive compensation, racial equity audits and the continued use of virtual-only shareholder meetings.

CG reporting for Spanish listed companies

Move to permanent virtual AGMs

Sustainability practices in Dutch listed companies

US board disclosure

ESG profoundly impacted the 2021 US AGM season

Brigid Rosati looks at some common themes coming out of the US AGM season.

Global entity management and governance

Jazz Dhoofer sets out three key principles for governance and entity management in a digital world.

Board diversity and climate change

Helena Wayth and Rajalakshmi Subramanian share the findings from their recent research which finds that more diverse boards drive greater company climate action.