ICAEW.com works better with JavaScript enabled.

Principles articles

Articles and features on the principles and codes of corporate governance

Displaying 1-44 of 44 results
Is your sustainability assurance house in order?
  • Oct 2024
  • ICAEW Insights
Sustainability claims made by businesses are increasingly under the spotlight. How should internal audit work with external providers of assurance to ensure material controls are fit for purpose?
Exclusive INTERNAL AUDIT COMMUNITY Internal audits role in navigating the new internal control attestations
  • Sep 2024
  • Michael Lucas, Brave Within LLP
As we approach the end of 2024 listed companies and those that state compliance with the UK Corporate Governance Code are increasingly turning to the question of how to address the requirement to provide an attestation over the effectiveness of material financial, operational, compliance and reporting controls.
New Internal Audit Code to strengthen corporate governance
  • Sep 2024
  • ICAEW Insights
Enhanced Chartered Institute of Internal Auditors Code of Practice aims to tackle emerging risks, bolster business resilience and support economic stability.
Corporates hold true to Wates Principles in governance reports
  • Aug 2024
  • ICAEW Insights
Voluntary code continues to be the most popular framework among larger companies for providing guidance on corporate governance reporting, according to FRC research.
FRC rolls out interim shakeup to Stewardship Code
  • Aug 2024
  • ICAEW Insights
Amid ongoing review of Code, watchdog streamlines reporting burden to show it has been listening to stakeholders – and unveils five themes that will drive the rest of the revamp.
Exclusive Attesting time for financial services
  • Jul 2024
  • ICAEW Financial Services Faculty
ICAEW’s Financial Services Faculty highlights the potential implications of the new Corporate Governance Code attestation requirement on banks and insurers.
Attesting time for financial services
  • Jun 2024
  • ICAEW Insights
The new Corporate Governance Code attestation requirement on banks and insurers shines a spotlight on their internal controls. ICAEW’s Financial Services Faculty explains some of the practical implications
IoD code of conduct for directors needs teeth, ICAEW warns
  • Jun 2024
  • ICAEW Insights
ICAEW expresses concerns about the effectiveness of a voluntary code with no enforcement mechanism or register of signatories.
Exclusive INTERNAL AUDIT COMMUNITY The challenge of materiality
  • May 2024
  • Carolyn Clarke: Founder, Brave Within LLP
The UK Corporate Governance Code 2024 has the concept of materiality as a central plank. It’s a golden thread that runs through director accountabilities.
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.
CORPORATE FINANCE FACULTY 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.
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.
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 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 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 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.
Do the right thing
  • Apr 2012
  • Lesley Meall
  • Economia
Can regulation help accountants deal with the ethical dilemmas presented by the business world?
Displaying 1-44 of 44 results

Join the Corporate Governance Community

Stay up to date with the latest news and developments in corporate governance, to help you in your role as a board member, NED or corporate governance professional. Membership is free and open to everyone, including non-ICAEW members.
Find out more See all communities
Corporate Governance polaroid