Contents

Wates Principles reporting insights

The FRC has released insights on reporting by large private companies on their application of the Wates Principles to help organisations improve the clarity, transparency and effectiveness of their disclosures. Key reporting trends are outlined and helpful examples included of disclosure from companies of different sizes and levels of complexity.

Role and contribution of non-execs

Boards must evolve from passive oversight to active, adaptive stewardship, according to a recent report from the Institute of Directors which looks at the evolving role of non-execs and calls for a fundamental rethink of what makes boards effective.

Board focus on execution of strategy

With uncertainty expected to persist in the coming year, boards are strengthening their oversight of the increasingly complex execution required to deliver their companies’ strategic ambitions, according to the NACD 2026 Governance Outlook Survey.

New climate reporting framework for China

2026 Edelman Trust Barometer

Board practices - the good, the bad and the ugly

In a recent webinar, members of the Board Effectiveness Guild talked about their experiences observing a number of board practices in the course of undertaking board reviews. In this article, Alison Gill reflects on decision-making, Alex Cameron considers what makes an effective (or less-effective Chair) and Ian White looks at how effective board meetings operate in practice.

Do boards focus on the right issues?

Frederick Otto and Dr Sabine Dembkowski report on their research which finds that UK boards demonstrate a strong focus on strategic oversight whilst their attention to other critical areas drops markedly, particularly on succession planning.

Resilience and reinvention

Megan Pantelides sets out lessons from the inaugural Board Intelligence Chair Summit held in January 2026.