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Principles articles

Articles and features on the principles and codes of corporate governance

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Technical news in brief February 2021

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

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

Audit reform and the BEIS

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.

Corporate governance reviews

Corporate Governance Community Updated July 2019

A roundup of current and recently concluded corporate governance reviews and inquires - the latest being the Restoring trust in audit and corporate governance white paper published by the Government in March 2021

Models morals and management

John Mongelard FS Focus October 2020

Receive award-winning insights with practical examples of management techniques and how to improve culture.

Libor for Non Executives 10 things you need to know

Top of board agendas right now is how to survive this ‘Covid Crisis’

Update on EU Directors duties

The EU picks up on the shareholder primacy v stakeholder capitalism debate

Value and governance

Sarah Bell Corporate Financier September 2019

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.

Helping stakeholders understand impact of climate change

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.

Trust in business during the coronavirus

These are anxious times for everybody. The entire country, indeed the entire globe, is united against the coronavirus and its impact.

5 Key points about the OECD Guidelines on Responsible Business Conduct for Multinational Enterprises

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.

FRC reviews new workforce engagement requirements: good work, but room for improvement

4 February 2020: Elizabeth Richards, Head of Corporate Governance at ICAEW, unpicks the findings from the FRC’s annual review of the Corporate Governance Code. Notably, the review shows that, while progress is being made with new workforce engagement reporting requirements, there is a risk that lessons from workforce engagement won’t reach boardrooms.

ESG the key to saving capitalism

Capitalism in its current form, it is dangerous and out of control, not just unsustainable.

A revised Stewardship Code

Michael Izza

In his review of the FRC, Sir John Kingman was clear that the UK Stewardship Code must focus on ‘outcomes and effectiveness’, and cease to be simply a driver of boilerplate reporting.

The measure of Wates

Vicky Meek Corporate Financier August 2019

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.

Temperature check on corporate governance as new Code comes into effect

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.

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