Contents

Improving governance reporting

The FRC has published updated guidance on 'comply or explain' reporting, designed to help investors, proxy advisors and other users of corporate reporting to better understand and appreciate what to look for when reading a departure explanation.

Parker Review 2026

There is continued progress in overall ethnic minority representation at both board and senior management levels, particularly across the FTSE 100 and FTSE 250, according to the Annual Report of the Parker Review.

Global corporate governance trends

Converging forces of economic volatility, technological disruption and geopolitical realignment are putting significant pressure on companies, their executives and their non-execs, according to Russell Reynolds’ Global Corporate Governance Trends for 2026.

Autonomous AI

Key cyber security issues in 2026

AI, leadership and lasting value

Professor Keiichi Nakata argues that the challenge for boards is not about engaging with AI, it’s about how well they can navigate the change for long-term organisational value, amidst growing uncertainty and complexity.

The Chair as Chief Dissent Officer - Part One

Roger Chao considers the crucial importance of having dissent in a boardroom to ensure better decision-making.

Small jurisdiction, big signal

Russell Shackleton considers a new Code of corporate governance in the Seychelles and argues that it sends a much broader signal about global governance expectations than might first appear to be the case.