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An alternate universe: The small, young company board

Published on: Jul 31, 2021

On the Board's Agenda for July 2021, size and maturity are among several significant differentiating factors among companies. Small companies have far fewer resources and may therefore find it harder to be resilient when faced with regulatory, economic, and other challenges. In addition, small companies—particularly those in early stages of growth—may need ongoing infusions of capital. And they may also have less mature and robust systems and processes, including those relating to internal controls. If these and other characteristics of smaller, less mature companies differ from those of their larger, more mature counterparts, does this mean that their boards have different roles and responsibilities?

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