(c) Chartered Accountants Ireland. Contact Chartered Accountants Ireland for permission to reproduce this article., Corporate Governance

What will the board of the future look like?

While artificial intelligence will certainly play a part, the fundamentals of board management will be familiar. It is a brisk October morning in 2025 as Julianna, board chair of Oaktree Limited, calls the board meeting to order. Julianna reminds everyone that at 11am precisely, the meeting will commence and Theodore, the artificial intelligence-powered corporate governance… Read More What will the board of the future look like?

Business Management, Risk Management

Putting climate-change risk on the balance sheet

Chartered accountants are on notice to identify and measure business risks related to climate change. By Karen McWilliams FCA As the drive for more useful climate-related information advances, it is becoming increasingly important for chartered accountants, in business and practice, to understand what disclosures are required. In September 2018, the Task Force on Climate-related Financial… Read More Putting climate-change risk on the balance sheet

(c) Institute of Chartered Accountants of Scotland. Contact ICAS for permission to reproduce this article., Corporate Governance

Toxic tone from the top

By Chris Sheedy Toxic leaders exist only if the culture allows. What does a toxic tone from the top look like, and how can it be changed? At her first job interview after graduating from a Law degree in the 1990s, Katriina Tahka learned an important lesson about the way the business world worked at… Read More Toxic tone from the top

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Business Management, Enterprise Risk Management

How to manage third-party relationships

By Wendy Chang The Associate Director at Deloitte Risk Advisory looks at ways to effectively monitor third-party risks. Today, companies rarely go to market alone. Corporate success is increasingly supported by complex supply chains, outsourcing and other third-party relationships, forming what we term the “extended enterprise.” Products and services are now, more than ever, created,… Read More How to manage third-party relationships

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Corporate Governance

The importance of independent non-executive directors on corporate boards – a comparative review

The first in a series of thought leadership pieces based on the Institute’s recently published Report on Improving Corporate Governance in Hong Kong. This article discusses one of the recommendations from the report, prepared by Syren Johnstone and Say H Goo, on the independence of Independent Non-Executive Directors (INEDs), currently confirmed through a written confirmation… Read More The importance of independent non-executive directors on corporate boards – a comparative review

(c) Chartered Accountants Australia and New Zealand. Contact Chartered Accountants Australia and New Zealand for permission to reproduce this article., Corporate Governance, Ethics

The trust crisis

By Susan Muldowney Recent high-profile corporate scandals have seen trust in business take a further dive. How can this fragile commodity be restored? When Matt Comyn steps into the top job at the embattled Commonwealth Bank of Australia on 9 April, his first challenge surely will be among his greatest: restoring trust. With critics pointing… Read More The trust crisis