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In this Flash Report, we summarize the SEC’s allegations against SolarWinds and offer nine points for executives and functional leaders with SEC registrants to consider regarding their own accountability and responsibility for public reporting.
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The ISSB has released the first sustainability disclosure standards. They’re voluntary, but wide adoption is expected among IFRS reporters around the globe.The standards focus on climate disclosures, targets and metrics, initially through ISSB S2.IFRS reporters will benefit from complying with any applicable European Sustainability Reporting Standards first because of their more comprehensive…
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Key takeaways and findings from a SOX Compliance Poll of Audit and Finance Executives and Professionals
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Last Thursday, the Committee of Sponsoring Organisations of the Treadway Commission (COSO) released interpretive guidance on how to effectively apply the 2013 Internal Control — Integrated Framework (ICIF) — which is currently applied to financial reporting — to sustainability reporting. The guidance results from a project approved by the COSO…
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Kimberly Dickerson, Executive Vice President - Global Head of Operations and Technology at Protiviti, speaks with Star McDade, Senior Vice President, Audit Services - Staff Agencies, Analytics & Insurance (SA&I) at USAA, about confronting stereotypes by demonstrating the positive influence of risk and assurance professionals, overcoming the challenges in the transformation of auditing…
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The range of uncertainties facing energy and utilities business leaders around the globe is overwhelming. Challenges triggered by a once-in-a-century pandemic continue to unfold, combined with numerous other risk issues, such as growing social unrest and polarisation, and ever-present challenges associated with technology, digital transformation and innovation. Staying abreast of emerging risk…
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On February 26, 2021, the Board of Governors of the Federal Reserve System (FRB) in the United States issued expectations for boards of large financial institutions as a standard for its regulators when they assess board effectiveness. The guidance applies to all domestic bank holding companies and savings and loan holding companies with total consolidated assets of $100 billion or more, with…
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Every company is a technology company today. With business and technology inextricably intertwined, directors need to possess sufficient knowledge of technology issues to execute their duty of care responsibilities. Research indicates there is a financial performance payback from a technology-savvy board. An analysis of the boards of U.S.-listed companies determined that companies with boards of…
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Our global survey of C-level executives and directors highlights the influence of COVID-19, people and culture issues, the economy, and digital transformation on the near-term risk landscape.
In the following table, we rank our survey’s highest-rated risk themes in order of priority to provide a context for understanding the most critical uncertainties companies face over the next 12…
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Transparency and consequences can be powerful leadership deterrents. For the board and CEO and their personal brands, the critical question is, what will key decision-makers in their organisation do in situations when no one is watching?
When the subject of ethical and responsible business behavior arises, Warren Buffett advises managers to evaluate every action they take — and not just by legal…
