Contents

Corporate reporting review

The FRC has published its annual review of corporate reporting in the UK. The review ranks topics most frequently resulting in a substantive question (ie where the FRC requires additional information or further explanations) being raised with companies during the past year. The top three issues were impairment of assets; judgements and estimates; and cash-flow statements.

Separation of Chair and CEO roles

Investors are pressing US boards to separate Chair and CEO roles, according to a review by Institutional Shareholder Services.

Political capital on corporate boards

Gonçalo Pacheco de Almeida looks at how political ties in corporate governance influence firm performance over time.

2023 US AGM season

Amanda Buthe and Kilian Moote consider the growing influence of shareholders during the season.

The purpose and effectiveness of board committees

Hans-Kristian Bryn and Carl Sjostrom look at the roles of the Audit & Risk and Remuneration Committees and suggest ways in which committee performance can be enhanced.