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Principles articles

Articles and features on the principles and codes of corporate governance

Displaying 1-36 of 36 results
Why do companies fail?
  • Sep 2023
  • ICAEW Insights
Corporate governance and internal control weaknesses are often the root cause of corporate failure. However, without fully understanding the subtleties at play, revisions to the Corporate Governance Code will only go so far in addressing the problems.
How regulation affects competition in the audit market
  • Sep 2023
  • ICAEW Insights
The government’s plans to improve audit quality in the UK are centred around broadening competition for larger listed company audits. More consideration needs to be given to the impact of regulation on the willingness and ability of challenger firms to step up.
ICAEW urges FRC for balanced corporate governance code revisions
  • Sep 2023
  • ICAEW Insights
ICAEW’s response to the FRC’s consultation on revisions to the Corporate Governance Code stresses that the future of corporate governance is as much about nurturing good behaviours as it is about preventing corporate failures.
Councils should ‘comply or explain’ on governance code
  • Aug 2023
  • ICAEW Insights
ICAEW welcomes proposed statutory guidance that establishes a corporate governance code for local authorities in England, but says councillors need better training and support if they are to be able to hold leaders to account.
FRC launches consultation on Corporate Governance Code revisions
  • May 2023
  • ICAEW Insights
Boilerplate statements, playing back the words within the Code rather than applying the spirit of the Code, do not deliver the transparency that the market needs, the regulator warns.
The FRC lays groundwork for new regulator
  • Jul 2022
  • ICAEW Insights
The FRC on Tuesday outlined its plans to tackle the “long-awaited” reforms to the UK Corporate Governance Code in a bid to provide clarity on how it will deal with revised statutory regulatory requirements for directors and preparers.
VOLUNTEERING COMMUNITY The Charity Governance Code. Part 2 in our practical series on the Code: leadership – the trustee’s role and responsibilities
  • May 2022
  • Simon Lloyd
  • Volunteering Community Newsletter
This is the second article in a series on the Charity Governance Code, showing how charities of all sizes can adopt and demonstrate effective governance processes. This article investigates the second principle of the Code on Leadership.
Businesses embracing Wates Principles, says FRC
  • Mar 2022
  • ICAEW Insights
Analysis shows that companies are grasping the spirit of the Wates Corporate Governance Principles. However, overall there is room for improvement in reporting.
VOLUNTEERING COMMUNITY The Charity Governance Code. Part 1 in our practical series on the Code: what is it and how does it apply to me?
  • Feb 2022
  • Louisa Barton
  • Volunteering Community Newsletter
This is the first article in a new series on the Charity Governance Code, showing how charities of all sizes can adopt and demonstrate effective governance processes. This article introduces the Code and its first principle on Organisational Purpose to help you achieve clarity about your charity’s aims.
FRC corporate governance research tackles priority areas
  • Aug 2021
  • ICAEW Insights
The Financial Reporting Council’s revisions to its Corporate Governance Code are starting to make a difference, according to academic research.
Exclusive AUDIT AND ASSURANCE FACULTY Technical news in brief February 2021
  • Jun 2021
  • Louise Sharp
ICAEW's Audit and Assurance Faculty brings you the latest technical updates on developments in auditing and assurance, financial reporting and ethics. Please note Only Audit and Assurance Faculty members and Faculties Online subscribers have access to these technical updates.
How ESG principles relate to investment management
  • Jun 2021
  • ICAEW Insights
Matt McLoughlin, senior investment manager at Foresight Group, explains the importance of environmental, social and corporate governance principles and how Foresight Group integrates this into its business model
Exclusive AUDIT AND ASSURANCE FACULTY Audit reform and the BEIS
  • May 2021
  • Audit and Assurance Faculty
  • Audit and Beyond
Sir Jon Thompson and Michael Izza discuss aspects of the BEIS White Paper on Restoring Trust in Audit and Corporate Governance, including audit supervision, joint audit and proposals for a professional body for corporate auditors.
FRC issues ‘comply or explain’ reporting guidance
  • Mar 2021
  • ICAEW Insights
3 March 2021: The Financial Reporting Council has published new guidance to help companies overcome compliance issues with corporate governance code provisions.
Exclusive CORPORATE GOVERNANCE COMMUNITY Three Things We Learned About Corporate Governance in 2020
  • Dec 2020
  • Baker McKenzie
  • Corporate Governance Community Newsletter
This challenging year was an inflection point for companies from a corporate governance perspective. As we look towards 2021, we reflect on key learnings from 2020.
Models morals and management
  • Oct 2020
  • John Mongelard
  • FS Focus
Receive award-winning insights with practical examples of management techniques and how to improve culture.
Exclusive CORPORATE GOVERNANCE COMMUNITY Update on EU Directors duties
  • Oct 2020
  • Bea Araujo, Jo Hewitt, Josephine Lynch
  • Corporate Governance Community Newsletter
The EU picks up on the shareholder primacy v stakeholder capitalism debate
Value and governance
  • Sep 2020
  • Sarah Bell
  • Corporate Financier
The UK Corporate Governance Code’s impact on financial performance has been largely untested until now. Research by Grant Thornton correlates strong corporate governance with financial outperformance.
Exclusive AUDIT AND ASSURANCE FACULTY Helping stakeholders understand impact of climate change
  • Sep 2020
  • Audit and Assurance Faculty
  • Audit and Beyond
Stakeholders want information that enables them to assess the effects of climate risks on the business. Auditors and other accountants have key roles to play.
CORPORATE GOVERNANCE COMMUNITY New tools for directors of financial distressed companies
  • Jul 2020
  • Priyanka Usmani
  • Corporate Governance Community Newsletter
A focus on the Moratorium and Restructuring Plan introduced by the Corporate Insolvency and Governance Act 2020.
Exclusive CORPORATE GOVERNANCE COMMUNITY Trust in business during the coronavirus
  • Apr 2020
  • Iain Wright
  • Corporate Governance Community Newsletter
These are anxious times for everybody. The entire country, indeed the entire globe, is united against the coronavirus and its impact.
Exclusive CORPORATE GOVERNANCE COMMUNITY 5 Key points about the OECD Guidelines on Responsible Business Conduct for Multinational Enterprises
  • Mar 2020
  • Julia Lewis
  • Corporate Governance Community Newsletter
The Head of the UK National Contact Point for OECD Guidelines on Responsible Business Conduct for Multinational Enterprises, Julia Lewis, recently spoke about her work to the ICAEW Corporate Governance Committee. Here she shares the key points from her talk.
Exclusive CORPORATE GOVERNANCE COMMUNITY ESG the key to saving capitalism
  • Dec 2019
  • Michael Solomon
  • Corporate Governance Community Newsletter
Capitalism in its current form, it is dangerous and out of control, not just unsustainable.
CORPORATE FINANCE FACULTY The measure of Wates
  • Aug 2019
  • Vicky Meek
  • Corporate Financier
The publication of a new corporate governance code for private companies has potential implications for private equity-backed companies. But how relevant is it to most UK companies.
Exclusive CORPORATE GOVERNANCE Temperature check on corporate governance as new Code comes into effect
  • Dec 2018
  • Sarah Bell
  • Corporate Governance Community Newsletter
The UK is witnessing a battle to restore trust in business. Governance is more in the spotlight than at any time since the ‘Maxwell years’ which immediately preceded the 1992 Cadbury report.
Exclusive FRC launches Wates Principles
  • Dec 2018
  • Danny McCance
  • Economia
The six principles set out a new code for corporate governance of large private companies
Exclusive Wates principles don't meet government aims
  • Sep 2018
  • Julia Irvine
  • Economia
ICAEW says proposed corporate governance regime for large private companies not credible
Exclusive CORPORATE GOVERNANCE COMMUNITY Board evaluations – ticking a box or making a difference?
  • Sep 2018
  • Tracy Gordon
  • Corporate Governance Community Newsletter
It is very clear that a new lens is being applied to board performance.
CORPORATE GOVERNANCE COMMUNITY Carillion – a watershed moment for the profession
  • Jun 2018
  • Corporate Governance Community
  • Corporate Governance Community Newsletter
Michael Izza was very much in demand by the media for the profession’s reaction to the recent Select Committees’ report on Carillion.
Exclusive Six governance principles for large private companies
  • Jun 2018
  • Raymond Doherty
  • Economia
New consultation from the FRC aims to provide companies with a guide for good governance
CORPORATE GOVERNANCE COMMUNITY UK pensions regulator: knocking on the boardroom door?
  • May 2018
  • Jonathan Sharp | Sarah Hickling
  • Corporate Governance Community Newsletter
The legal and regulatory landscape governing defined benefit (DB) schemes is changing following the BHS and Carillion insolvencies: the Government published a White Paper on Protecting DB Schemes in March, and the UK Pensions Regulator has said it is changing its approach and getting tougher.
Changes to wording of audit reports
  • Nov 2013
  • Professional Standards Department
  • Audit News
Firms need to be careful to ensure that the wording of their audit reports picks up recent changes to the law and FRC requirements.
Changes to wording of audit reports
  • Nov 2013
  • Professional Standards Department
  • Audit News
Firms need to be careful to ensure that the wording of their audit reports picks up recent changes to the law and FRC requirements.
Exclusive CORPORATE GOVERNANCE COMMUNITY Back to basics in corporate governance
  • Aug 2013
  • Jo Iwasaki
  • Corporate Governance Community Newsletter
Everyone from shareholders to employees to the public should be able to understand what good corporate governance is. It helps businesses restore confidence.
Do the right thing
  • Apr 2012
  • Lesley Meall
  • Economia
Can regulation help accountants deal with the ethical dilemmas presented by the business world?
CORPORATE GOVERNANCE What is corporate governance?
  • Dec 2010
  • Corporate Governance
The purpose of corporate governance is to facilitate effective, entrepreneurial and prudent management that can deliver the long-term success of the company.
Displaying 1-36 of 36 results