Governance in focus — On the board agenda 2022
As 2021 draws to a close, our annual review of board topics will stimulate your thinking and help prepare you for the year ahead. Across the board, expectations of business are rising and it is this demanding environment which shapes the articles in this year’s publication.
We provide an overview of changes in the regulatory reporting landscape; in the wake of COP26 we explore new climate reporting requirements; we invite you to challenge your fraud risk assessment processes, and encourage you forward on internal controls; we review the demands on directors when facing cyber risk from the increasing threat of ransomware; we cover new developments in taxation; and we review the demands for better information on diversity and inclusion and considerations for executive remuneration; finally, we present the usual year end reporting reminders from the FRC.
Related Topics
- IFRS 15 — Revenue from Contracts with Customers
- IFRS 16 — Leases
- UK Corporate Governance Code
- Board of Directors and Committees
- Corporate Governance
- Diversity and inclusion
- IAS 1 — Presentation of Financial Statements
- IAS 34 — Interim Financial Reporting
- IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
- IFRS 7 — Financial Instruments: Disclosures
- IFRS 9 — Financial Instruments
- Brexit
- Climate risk
- Conduct Committee
- Coronavirus (Covid-19)
- COVID-19
- European Securities and Markets Authority (ESMA)
- European Single Electronic Format (ESEF)
- Narrative reporting - EUNFRD
- Narrative reporting - other
- Narrative reporting - strategic report
- s172 reporting
- SECR
- Task Force on Climate-related Financial Disclosures (TCFD)
