Displaying 1-12 of 12 results
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?
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.
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
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.
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.
Displaying 1-12 of 12 results