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The recent financial and economic crises exposed many corporate governance weaknesses—but, at the same time, they created momentum for change. Effective governance encourages better organizational decision-making, accountability, and robust scrutiny of organizational performance. Accountants are in an excellent position to ensure that governance is integrated into the very DNA of their organizations, which has been identified as critical to its effectiveness. Read More
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This report shares up-to-date information about corporate governance practices in OECD countries and a selection of additional jurisdictions. It provides a useful resource for national governments looking to compare their own framework with that of other countries or seeking information about practices in specific jurisdictions.
The purpose of this paper by South Africa Institute of Chartered Accountants (SAICA) is to share the South African experience of how implementing integrated reporting is impacting on integrated thinking and has contributed to understanding integrated thinking.
Indicates that assessing culture should be seen as a journey of continuous improvement, rather than an end in itself. Breaking away from pass-or-fail approaches, it is recommended that boards use a set of trade-offs, such as about conformity and challenge, innovation and control, or trust and accountability, as a framework to map out their organization's culture. The report suggests a series of actions to reconcile the culture that exists with the culture that is wanted.
This Transparency International report evaluates the transparency of corporate reporting by the world’s 124 largest publicly listed companies. The report assesses the disclosure practices of companies with respect to their anti-corruption programmes, company holdings and the disclosure of key financial information on a country-by-country basis.
The purpose of the Principles is to support organizations in benchmarking and improving their management accounting systems. The Principles help the public and private sectors make better decisions, respond appropriately to the risks they face and protect the value they generate.
In this report the Working Group Future Accountancy Profession proposes 53 measures to improve the quality and independence of the audit in the Netherlands and to rebuild the trust.
This report investigates over 190 academic studies and sources on sustainability to assess the economic evidence on both sides for: a business case for corporate sustainability, integrating sustainability into investment decisions, and implementing active ownership policies into investors’ portfolios
April 22, 2015 - IFAC
April 17, 2015 - Financial Express
April 16, 2015 - The Economist
March 26, 2015 - Accounting Today
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