Assisting NEDs to help your business
What does the world look like from the other side of the board table? Catherine Stalker looks at how executives can help non-executive directors do their jobs better.
Non executive directors
Find out more about the role and responsibilities of a non-executive director
Need to know
In this section
Articles and features
Whats it like being a NED in the public sector
In the first of a series of articles and webinars on NEDs in the public sector, we talked to Heather Logan ACA to find out more about serving on the boards of public bodies in Scotland.
What’s it like being a NED in the public sector?
3 September: In the first of a series of articles and webinars on NEDs in the public sector, we talked to Heather Logan ACA to find out more about serving on the boards of public bodies in Scotland.
Thriving as a NED during COVID-19
19 June 2020: What do non-executive directors (NEDs) need to know about working effectively during the pandemic?
10 questions NEDs should ask about climate change in financial services
17 February 2020: climate change is firmly on the board agenda, but it can be challenging to ask the right questions. Here are 10 questions non-executive directors can ask to make sure boards are taking a proactive approach to the risks and opportunities posed by climate change.
Guidance
Answering questions from "The changing landscape of job hunting" webinar
Neil French and Dawn White answer questions raised in the recent webinar.
Audit committees in Europe
Audit committees in Europe report.
10 questions NEDs should be asking about climate change in financial services
Climate change is firmly on the board agenda, but it can be challenging to ask the right questions about new rapidly changing risks. ICAEW’s Financial Services Faculty and the Sustainability team highlight 10 questions non-executive directors can ask to get a robust conversation going and help drive strong governance.
Financial Reporting - who does what
This overview explains in simple terms who does what in the financial reporting system for UK companies with full main market listings, providing context for the current inquiry into audit, including the Brydon, Kingman, CMA and BEIS reviews.
Webinars and other recordings
7 reasons why being on a board is good for your career
This webinar is open to all and will benefit any member who is wishing to build their governance experience, regardless of gender
What you need to succeed as an independent NED
Gain advice from an experienced independent non-executive director on how to be a successful iNED in a rapidly changing regulated environment, including practical tips to benefit you both personally and professionally.
Reduce the size of board packs
Following the publication of the Financial Services Faculty’s Information Overload Report earlier this year Hitesh Patel non-executive director at Aviva and chair of the ICAEW Insurance Committee and Zsuzsanna Schiff discuss how board packs can and should be improved
Succession planning for Boards, Executives and NEDs… it’s now a must have not a nice to have!
Succession planning for board members, both senior executives & NEDS – it’s an area that is often on the to do list but needs to be documented, shared and reviewed. A panel of respected board members and specialist advisors consider the current state of play and what organisations need to do to be on the front foot.
Ebooks
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please note that ICSA publications are only available to ICAEW members and ACA students. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
Accounting principles for non-executive directors
Explains the key elements of a listed company's annual report and accounts.
Director's guide (5th edition)
The ICSA Director's Guide explains all the core duties and liabilities of being a director from appointment to resignation, including disclosures, shareholder relations and corporate governance.
Employment and self-employment
This chapter outlines UK employment taxation as it functions in the UK, with particular relevance to small businesses. It includes sections on the definition of self-employment, agency workers, non-executive directors (NEDs), national insurance contributions and the taxation of intermediaries.
Joining the right board: due diligence for prospective directors
The ICSA Director's Guide explains all the core duties and liabilities of being a director from appointment to resignation, including disclosures, shareholder relations and corporate governance. Appendix 2 is the ICSA Guidance Note: Joining the right board: due diligence for prospective directors
Non-executive director's handbook (4th edition)
An essential source of reference and route map for the position of Non-executive director. Contains case studies and checklists throughout.
Non-executive directors
Chapter 13 details the role of the NED, their place on the board, terms of engagement and their evaluation.
Penalties for breach of duty
The ICSA Director's Guide explains all the core duties and liabilities of being a director from appointment to resignation, including disclosures, shareholder relations and corporate governance. Chapter 13 covers the penalties for breach of duty.
Statutory statement of director's duties
The ICSA Director's Guide explains all the core duties and liabilities of being a director from appointment to resignation, including disclosures, shareholder relations and corporate governance. Chapter 13 covers the penalties for breach of duty.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Industry press
The Library & Information Service provides a collection of articles as a benefit of membership. Please log in to view these articles. If you are unable to access the articles, please see our Help and support page or contact library@icaew.com.
How to.. become a non-executive director
The article discusses role of a non-executive director to companies. Topics discussed include advantage of experience and independence of mind to challenge and improve the governance or direction of the business
Why law firms need non-executive directors
Patrick McKenna explains why NEDs can provide any law firm with a number of benefits.
Performance effects of appointing other firms executive directors
This paper studies the effect on company performance of appointing non-executive directors that are also executive directors in other firms.
5 ways to... get the most out of non-execs
Experienced NED Gerry Brown offers advice on how companies can best utilise their non-executive directors. Here's five areas NEDs should be focusing on.
Terms of use: You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Useful links
NEDS - monitors to partners
Report that looks at the shortcomings of the current approach to the role of NEDs and to corporate governance generally - "the need to shift the focus of non-executive directors from risk mitigation to promoting long-term success"
What is the role of the non-executive director?
Guidance on the role of the non-executive director published by the Institute of Directors
Roles and responsibilities of executive and non-executive directors
Guidance for directors of private companies from ICAS that gives 'a useful steer on both the statutory duties and wider expectations to help fulfil this important role more effectively'
ICGN guidance on non-executive director remuneration
Best practice guidance on non-executive director remuneration looking at structure, accountability and transparency
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