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  • Newsletter

    April 17, 2020
    The global COVID-19 pandemic is a different experience from other catastrophic events like the September 11, 2001 attacks and the 2007-2008 global financial crisis. It is spawning new thinking in all quarters, especially in boardrooms. It’s been several weeks since coronavirus disease 2019 (COVID-19) truly captured everyone’s attention across the globe. But with new developments almost hourly,…
  • Newsletter

    April 17, 2020
    The discussion below is a more complete coverage, including examples, of the topic addressed in Issue 127 of Board Perspectives: Risk Oversight and on NACD/BoardTalk.The global COVID-19 pandemic is a different experience from other catastrophic events like the September 11, 2001 attacks and the 2007-2008 global financial crisis. It is spawning new thinking in all quarters,…
  • Newsletter

    November 8, 2023
    In these disruptive times, how should boards discharge their duty of care and duty of oversight with respect to risk when the models to follow aren’t clear? Is the board’s risk oversight process fit for purpose in today’s dynamic environment?Board engagement with risk and how it is managed has been a topic of interest for many years. While risk has always been present in every business, the…
  • Blogs

    August 30, 2023
    Am 31. Juli 2023 verabschiedete die Europäische Kommission die EU-Nachhaltigkeitsberichtsstandards (ESRS), welche die CSRD mit spezifischen Berichtsrichtlinien für betroffene Unternehmen unterstützen.
  • Newsletter

    November 29, 2023
    As they self-assess their performance periodically, audit committees may find useful the illustrative questions we have made available in our Assessment Questions for Audit Committees to Consider. Committee members should periodically assess the committee’s composition, charter and agenda focus in view of the company’s industry, circumstances, risks, financial reporting issues and current…
  • Infographic

    May 8, 2023
    The Committee of Sponsoring Organisations of the Treadway Commission (COSO) recently released interpretive guidance for organisations about designing, evaluating and achieving effective internal control over sustainability reporting (ICSR) using COSO’s globally recognised Internal Control — Integrated Framework (ICIF), developed in 2013. The intended outcome is to build trust and confidence in…
  • Whitepaper

    August 13, 2024
    In den letzten Jahren veranlasste zunehmender Druck verschiedener Interessengruppen die Unternehmen zu nachhaltigeren Geschäftspraktiken sowie zu mehr Transparenz.
  • Newsletter

    November 29, 2023
    Im Vergleich zu den Vorjahren hat sich die von uns für 2024 vorgeschlagene Agenda des Prüfungsausschusses aufgrund der aktuellen und jüngsten Markt- und Regulierungsentwicklungen ein wenig verändert.
  • Whitepaper

    July 27, 2022
    Robotic process automation (RPA) was first used to execute predetermined, rules-based tasks twenty or so years ago. Since then, RPA has functioned as a virtual workforce for businesses, which benefit from its power to collect data, execute processes rapidly and unerringly, and facilitate higher levels of quality — while enhancing customer satisfaction.We’ve previously addressed at length the…
  • Newsletter

    April 13, 2023
    As a term in business, “agile” is typically used to refer to a project management methodology, especially for software development. But there is a different, more strategic connotation of agility that merits close attention by boards as markets evolve.
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