Displaying 1-20 of 20 results
CORPORATE FINANCE FACULTY
Environmental and social governance in deals and investment, Issue 69
- Helpsheets and support
- Oct 2022
- PDF (3,259kb)
The Corporate Finance Faculty’s best-practice guideline, authored by Deloitte, explores the role ESG plays in creating growth, gaining a competitive edge, and accessing affordable capital.
FINANCIAL SERVICES FACULTY
What is ESG and why does it matter?
- Helpsheets and support
- Dec 2021
- Financial Services Faculty
In recent months ESG related considerations have become the number one on every financial services organisation’s risk register. Traditionally they had been associated with sustainability or corporate responsibility so why are they suddenly so relevant and important?
Exclusive
BUSINESS AND MANAGEMENT FACULTY
Special Report 65 - Smart Reporting
- Report
- Sep 2019
- PDF (1,597kb)
- Business and Management Faculty
This special report will be a handy go-to guide – we take you through the latest techniques and thinking behind the new smart world with which CFOs, and aspiring CFOs, must contend.
AUDIT AND ASSURANCE FACULTY
Innovating in human rights assurance
- Helpsheets and support
- Mar 2016
- Audit and Assurance Faculty
Mazars LLP provides insight into how it approaches due diligence for human rights reporting, discussing its work with India-based steel manufacturer Jindal Stainless Ltd
Exclusive
BUSINESS AND MANAGEMENT FACULTY
Special Report 50: Business reporting
- Report
- Sep 2015
- PDF (3,118kb)
- Finance & Management Faculty
This special report contains a few essentials on reporting of use to finance manager, controller and directors, including micro entity reports, the visual impact of reports and lean accounting.
CORPORATE GOVERNANCE
Who should be covered by codes
- Thought leadership report
- Nov 2014
- PDF (105kb)
We expect directors of listed companies to follow codes that promote good governance. Institutional investors, auditors, remuneration consultants and executive search firms are also following that example. Is this a welcome trend and if so, how far should it go?
Exclusive
CORPORATE FINANCE FACULTY
Environmental and social governance in investment and transaction decisions, Issue 61
- Helpsheets and support
- Nov 2014
- PDF (555kb)
This guideline is aimed at companies seeking investments and their advisers. It seeks to demystify environmental and social governance (ESG), explore its application and benefits, as well as assess the challenges involved. A number of case studies illustrate the importance of ESG for transactions.
PROFESSIONAL STANDARDS DEPARTMENT
Guidance on limited liability agreements
- Helpsheets and support
- Jun 2014
- Professional Standards Department
A summary of the Financial Reporting Council guidance on limited liability agreements (LLAs) and the legal opinion we have obtained, with links to the original guidance.
CORPORATE REPORTING FACULTY
Financial Reporting Disclosures: Market and Regulatory Failures
- Report
- Dec 2013
- PDF (1,642kb)
- Financial Reporting Faculty
This report looks at the sources of this unhappiness in financial reporting disclosures and what can be done about it. The report argues that the current degree of dissatisfaction is to a large extent a predictable outcome of the regulatory framework. But this framework is itself a response to failures in the market for financial reporting information. And both market and regulatory failures in part reflect the inherent limitations of financial reporting. In this brief summary of the report, we concentrate on the regulatory issues.
Sustainability: the role of accountants
- Report
- Jun 2013
- PDF (1,100kb)
The concept of sustainability involves operating in a way that takes full account of an organisation’s impacts on the planet, its people and the future.
This report illustrates UK, European and global initiatives to foster sustainable development, including steps taken by governments, businesses and other organisations.
CORPORATE GOVERNANCE
Activist Investors
- Report
- Jan 2012
- Bob Wearing, Yuval Millo
Shareholder activism in UK quoted companies continues to be an important and topical issue. The context of this research is the investment scene in the UK and within this context over the last two decades it is clear that considerable change has taken place. The research report covers a variety of topics and provides an overview of some of the positive and negative implications of activism.
Assurance on non financial information: Existing practices and issues
- Report
- Jan 2011
- PDF (188kb)
Examines the types of non-financial information on which external assurance reports are currently provided and considers further opportunities for practitioners in this area.
Assessing the impact of sustainability reporting
- Report
- Nov 2009
- PDF (120kb)
This Briefing highlights significant questions that need answers before sustainability reporting gains broad-based acceptance.
CORPORATE REPORTING FACULTY
Reporting with integrity
- Thought leadership report
- Apr 2007
- PDF (317kb)
- Financial Reporting Faculty
The purpose of this report is to look at what integrity is and why it is important not only in its own right but also for economic activity in general and business reporting in particular. In order to obtain a more comprehensive understanding of what is meant by integrity, both as a concept and in practice, the report brings together ideas from a variety of disciplines.
AUDIT AND ASSURANCE FACULTY
Auditor Reporting
- Report
- Feb 2007
- PDF (425kb)
- Audit Quality Forum
This paper considers whether the wording of the audit report satisfies shareholders' expectations. It considers the information that auditors communicate and how this reflects audit purpose, the expectations of shareholders and the need for further enhancement of confidence in the independent audit. The paper sets out the working group's key recommendations for improving the audit report.
CORPORATE GOVERNANCE
Emerging issues paper
- Thought leadership report
- Jan 2007
- PDF (621kb)
- Kerrie Waring
How differences between US and UK securities markets create pressures and point to opportunities forinternational policy, investment,business and accounting. A findings paper reflecting responses from the year-long Pressure Points consultation.
CORPORATE GOVERNANCE
Shareholder responsibilities and the investing public: exercising ownership rights through engagement
- Thought leadership report
- Jun 2006
- PDF (285kb)
- Kerrie Waring
Institutional investors play a significant role in the governance of companies in the US and the UK. They are the guardians of other people's money through the management of pensions, insurance and savings products and are expected to act responsibly in exercising ownership rights through engagement. This paper explores the role of shareholders in corporate governance and their rights and responsibilities.
CORPORATE GOVERNANCE
Divided by common language
- Thought leadership report
- Jun 2005
- PDF (790kb)
- Tim Bush
Where economics meets the law. US versus non-US financial reporting models.
AUDIT AND ASSURANCE FACULTY
Questions to the auditor
- Report
- Feb 2005
- PDF (185kb)
- Audit Quality Forum
This paper sets out a policy proposal to consider the empowerment of shareholders to put questions to auditors of listed companies on relevant matters at AGMs. It considers the technical, practical and legal issues around the proposal to adopt reforms similar to the Australian Corporations Act 2001. This includes the needs of shareholders, the status of the AGM, permissible questions, and the auditor's duty of care.
CORPORATE REPORTING FACULTY
New Reporting Models for Business
- Report
- Nov 2003
- PDF (768kb)
- Financial Reporting Faculty
The report is aimed at an international audience of all those who are interested in the future of business reporting and it serves three main purposes: 1. to provide a cohesive summary of some of the key proposals for new reporting models in recent years, including some of ICAEW’s own work; 2. to analyse the proposals from a change management perspective to offer new insights into the challenges they confront and to identify questions for discussion and research concerning the future of business reporting ; and 3. to identify fundamental issues so that ICAEW can set priorities for further work...
Displaying 1-20 of 20 results