Contents

Auditor reporting

A review by the FRC provides an in-depth look at the length and readability of auditors’ reports, as well as how auditors communicate how the audit was performed, the risks identified and responses to those risks.

The future board Chair

The role and responsibilities of board Chairs have grown dramatically over the past few years and continue to evolve. A report by Deloitte presents insights gleaned from conversations with more than 300 board Chairs across 16 countries globally, providing a roadmap for how Chairs can address new demands.

Global integrity

Corporate integrity standards in emerging markets are at risk from a series of new pressures on businesses, according to a report from EY.

Boards and cyber risk

Governance of sustainability

Perceptions of cyber risk

CG disclosures – Singapore

Minority ethnic representation on boards

Deirdre Anderson looks at new evidence which shows how the Black Lives Matter (BLM) movement has been a catalyst for boards to set goals around increasing minority ethnic representation at senior levels. But there are still questions over what’s happening in terms of action and accountability.

European 2022 AGM season review

Domenic Brancati and Daniele Vitale examine 2022 AGM season proxy voting outcomes across seven major European markets and find that shareholder dissent on remuneration grows and Say on Climate resolutions have tripled.

The UK 2022 AGM season review

John Britton looks back at the UK’s 2022 AGM season and offers potential trends for 2023.