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Principles articles

Articles and features on the principles and codes of corporate governance

Displaying 1-47 of 47 results
Sustainability: the most-needed knowledge for boards
  • Apr 2024
  • ICAEW Insights
Every NED – not just ‘the ESG person’ – must have a basic grasp of sustainability issues for a board to function effectively, says Jeannette Lichner.
How the ‘thinking board’ boosts corporate resilience
  • Apr 2024
  • ICAEW Insights
Boards that prioritise transparency and risk awareness will have the correct mindset to help their companies withstand shocks.
Jon Moulton on over-regulation
  • Apr 2024
  • Jon Moulton
  • Corporate Financier
We need to make regulatory demands on companies and directors less onerous if we are to attract the best leaders, says Jon Moulton.
Exclusive INTERNAL AUDIT COMMUNITY Empowering internal auditors to be bold and brave
  • Apr 2024
  • Gavin Haves
The Chartered Institute of Internal Auditors (CIIA) has announced a consultation to revamp its two Codes of Practice (for financial services and non-financial services).
Exclusive INTERNAL AUDIT COMMUNITY Corporate Governance Developments for Internal Auditors
  • Apr 2024
  • Carolyn Clarke
After what seems like a very extended waiting period we finally have the revised UK Corporate Governance Code (the Code) and associated Guidance.
Exclusive 2024 UK Corporate Governance Code: what’s different?
  • Apr 2024
  • Victoria Geroe
  • By All Accounts
Victoria Geroe examines what has and hasn’t changed in the 2024 edition of the FRC’s UK Corporate Governance Code and accompanying guidance.
Lessons from a Cypriot corporate governance crisis
  • Mar 2024
  • ICAEW Insights
A governance code for state-owned enterprises in Cyprus that emerged following the republic’s economic crisis has much to teach all organisations, says one of its leading authors.
Updated internal audit code to boost corporate governance
  • Mar 2024
  • ICAEW Insights
Revised Internal Audit Code of Practice aims to empower internal audit by acting as a practical guide to supporting board disclosure on risk management and internal control frameworks.
New Bill scores for football governance
  • Mar 2024
  • ICAEW Insights
The Football Governance Bill unveils an Independent Football Regulator to combat financial mismanagement, preserve clubs’ links with their communities and protect the national game.
Exclusive AUDIT AND ASSURANCE FACULTY Audit and reporting updates: March 2024
  • Mar 2024
  • ICAEW
  • Audit and Beyond
Corporate governance, engagement quality control reviews, CASS audits and more.
We do need ARGA, says FRC chief
  • Mar 2024
  • ICAEW Insights
Richard Moriarty tells ICAEW’s Corporate Governance Conference that FRC’s powers still need enhancement, amid concerns that momentum for reform is fading.
FRC updates Governance Code
  • Jan 2024
  • ICAEW Insights
The 2024 Corporate Governance Code features minimal changes, mostly relating to risk and internal controls.
OECD to revise corporate governance guidance for SOEs
  • Dec 2023
  • ICAEW Insights
Proposed revisions to corporate governance of government-owned businesses mark a welcome step up in sustainability, economic security and resilience, ICAEW says.
FRC slashes UK Corporate Governance Code revisions
  • Nov 2023
  • ICAEW Insights
More than half of the proposals outlined in its consultation will not be taken forward in the interests of reducing burdens, regulator says.
CORPORATE GOVERNANCE What is corporate governance?
  • Oct 2023
  • 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.
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.
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.
Director of Corporate Governance Peter Van Veen
  • Sep 2022
  • ICAEW Corporate Governance Community
Peter van Veen has joined the ICAEW as Director of Corporate Governance and Stewardship, with over 20 years’ experience of working with, advising and serving on boards. Helping to strengthen our value to members on vital issues of corporate governance.
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.
Exclusive CORPORATE GOVERNANCE COMMUNITY Restoring trust in audit and corporate governance: what does the BEIS White Paper mean for company directors?
  • May 2021
  • Corporate Governance Community
A key dimension of the reform package is the wider impact it will have on boards and company directors.
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
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.
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.
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?
Displaying 1-47 of 47 results