Contents

Ethical Standard for auditors

The FRC has issued a consultation on revisions to its Ethical Standard to further enhance and clarify the principles of integrity, objectivity and independence auditors must abide by.

New director and diversity snapshot

In the face of an increasingly complex business environment, an intensifying regulatory environment and growing activism by investors and other stakeholders, boards are focusing on their own composition and taking a strategic approach to director appointments.

Singapore director accreditation framework

CEO tenure rates

ESG and the link to purpose

Tom Proverbs-Garbett looks at the changing face of a corporate’s social responsibility.

Say on Climate

Daniele Vitale and Hal Dewdney look at Say on Climate resolutions in Europe during the 2022/2023 AGM season.

Governance: the key to unlocking ESG

Claude Brown argues that governance is the most critical aspect to ESG as a whole and organisations would cease to function without it.