Board Effectiveness

US: Continuing the conversation: Directors speak
The winter 2012 edition of our US Center for Board Governance publication includes information on whistleblower bounty, CEO succession planning, say on pay, and IT risk.

US: Board Governance Series, Vol. 19
This series features commentary from both PwC and external corporate governance professionals on issues impacting boards. This issue includes articles on the impact of the economic crisis on audit committees, tips to optimize your audit committee, and thoughts on whether the 'say on pay' vote achieved its objective.

US: Annual Corporate Director Survey 2011 findings
More than 800 corporate directors shared their thinking on the current business and regulatory issues such as Dodd-Frank, advisory votes on executive compensation, and the financial crisis in the annual corporate directors survey conducted by PwC.

US: 2012 Current developments for directors: Finding direction in uncertain times
This annual publication focuses on the critical governance issues directors and senior executives face, offering information, insights, and practical guidance to help directors meet the demands of their role and enrich boardroom discussions.

US: To the point: Current issues for boards of directors
From the SEC’s new rules on whistle blowing and supply chain disclosures, to the move from US GAAP to IFRS, is your company prepared for the changes? In this report, each issue is looked at in depth, offering you the insights and perspectives that will help you develop the strategy your company needs.

US: 10Minutes on the boardroom agenda
Directors recognize the changing governance landscape. New governance regulations, risks associated with emerging technologies and fraud, and the effects of the economic downturn have corporate directors focusing on ways to increase their effectiveness in the boardroom. Executive compensation, risk management, and succession planning are three areas of focus for directors.

US: Board Governance Series, Vol. 18
The Board Governance Series features commentary from both PwC and external corporate governance thought leaders on current issues impacting board and audit committee members. These publications offer best practices and counsel on matters of critical concern to directors.

US: Board Effectiveness: What Works Best, Second edition
The economic crisis increased the focus on board roles and their effectiveness in executing their responsibilities. Directors rarely receive accolades for enabling company success, but they are they are increasingly first in the line of fire when things go wrong. Board Effectiveness: What works best provides best practices to help boards enhance their performance and effectiveness.

US: Continuing the conversation: Board renewal
Corporate boards can impact corporate culture, influence business strategy, and support business model sustainability. Diversity across gender, ethnicity, industry expertise, thought, and experience can broaden a board's perspective. Although many boards are diversifying, more than half of directors polled in PwC’s 2011 Annual Corporate Director Survey said it was difficult to increase gender diversity.

US: The quarter close: Directors edition - Q3 2011
This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues. The Q3 2011 edition focuses on the FASB and IASB's redeliberations on the priority joint projects, the PCAOB's concept releases on auditor rotation and reporting model, the possible incorporation of IFRS into the U.S. financial reporting system, and more on other key topics.

US: BoardroomDirect: Update on current board issues - Fall 2011
BoardroomDirect delivers PwC's latest board level insights — and that of select third-party organizations — on a quarterly basis. The Fall 2011 edition provides directors with recommendations on what works best in the boardroom, based on new research we performed and describe in our report, Board Effectiveness - What works best, 2nd edition. Additional topics include the status of The Dodd-Frank Wall Street Reform and Consumer Protection Act, the shift in focus to the SEC's rule which can accommodate proxy access on a company-by-company basis, and the NACD's recently released Blue Ribbon Commission report, The Effective Lead Director, exploring the fundamental duties of the lead director.

US: To the point: Current issues for boards of directors - Fall 2011
From the SEC’s new rules on whistle blowing and supply chain disclosures, to the move from US GAAP to IFRS, is your company prepared for the changes? In this report, each issue is looked at in depth, offering you the insights and perspectives that will help you develop the strategy your company needs.

BoardroomDirect® Update on current board issues - Spring 2011
This quarter's "Issue in focus" shares critical trends and the questions that should be on your mind as you discuss your company's strategic direction with the CEO. "Audit committee issues" outlines the latest developments relating to key financial reporting issues, and we take a closer look at other topics of relevance to directors in "Issues in brief," including trends in say on pay voting, proposed rules on compensation committees and advisors, and recent SEC enforcement actions against directors.

Board Composition: How the board structures itself and balances director qualifications, skills, and attributes to effectively oversee the company
Bringing a board to high performance takes a delicate balance. How should the nominating committee or board approach this challenge?

Questions that shareholders may ask at 2011 annual meetings
A company's annual meeting provides its shareholders an opportunity to ask questions of management and the board about the company's performance and provides management an opportunity to present its views. Designed to assist management and the boards of directors of public companies in preparing for annual shareholder meetings, this PwC publication contains examples of shareholder questions that might be asked as a result of past and current events.

To the point: Current issues for boards of directors
The spring edition shares insights on: A director’s perspective on IT risks; the European Commission’s exploration of changes to auditing practices; and the CEO agenda for 2011 – this insight could help boards and management create competitive advantage for their companies.

Canada: Tax Memo: Federal Budget Includes RRSP Anti-Avoidance Rule
The federal budget extends to RRSPs anti-avoidance rules that already apply to Tax-Free Savings Accounts. As a result, RRSP investments in certain private business trusts could be subject to these rules, triggering severe penalties.

Canada: Tax Memo: Finance Proposes Legislative Measures to Counter FCA Decisions
On March 16, 2011, the Department of Finance released draft legislative proposals that would counter what it considered to be taxpayer-friendly decisions in three Federal Court of Appeal cases.

Canada: Commodity Clips, 2011 Issue 2
This bimonthly issue of PwC’s Commodity Clips covers commodity tax developments for the last two months.

Canada: Lessons Learned from the Recession: What Directors Need to Know
As the economic roller coaster of the past two years slows down, corporate boards and their directors have learned to approach issues in a different, more measured and cautious way.

Canada: Fairness Opinions: What Directors Need to Know
The following article, written by Helen Mallovy Hicks of PricewaterhouseCoopers, discusses the Ontario Securities Commission’s ruling on fairness opinions and its impact on directors and corporate governance.

US: 10Minutes on maximizing internal audit
10Minutes on Maximizing Internal Audit shares PwC's point of view on the role of internal audit and its place in an organization's risk management process.

US: 2010 Current developments for directors: Navigating changing times
According to PwC, several pending policy issues—healthcare, greenhouse gas emissions, financial regulation, and executive compensation—will influence corporate boards' perspectives and actions as we emerge from the economic crisis.

US: 10Minutes on post-crisis boardrooms
According to PwC, several pending policy issues—healthcare, greenhouse gas emissions, financial regulation, and executive compensation—will influence corporate boards' perspectives and actions as we emerge from the economic crisis.

Canada: More Buck for Your Bang — Improving executive incentive compensation plan efficiency
With the economic crisis still in the news, executive compensation remains a hot topic. This article discusses making cash savings to a corporation without reducing net payouts to executives.

US: Board Governance Series — Issue 14
This year’s proxy season will be an especially complex one. Add to the corporate governance pressure cooker the potential impact of IFRS, which will necessitate that directors and management prepare for change and learn to mitigate risk, rather than merely take a reactionary stance.

Canada: Director Oversight of Emerging Opportunities
With the recession ending, what role does your board play in identifying distressed M&As, joint ventures and other avenues for growth?

Canada: Fraud in a downturn
This paper considers whether fraud and integrity threats are changing during this period of economic decline and, if so, how.

Canada: Directors' Remuneration
The following DirectorConnect article discusses why Restricted Shares are preferable over deferred share units (DSUs), both for directors and for the companies they serve.

US: 10Minutes on Current Developments for Directors
Directors are bringing their diverse experience and wisdom to bear as they help management negotiate the global economic crisis. 10Minutes discusses what that entails, pointing to actions directors are taking to keep their companies on course.

Canada: Lending a hand: Tax Guide for Charities
Charities that need help navigating complex tax laws can use the following publication as a guide. PricewaterhouseCoopers' Lending a Hand: Tax Guide for Charities explains how Canada's tax legislation up to February 15, 2008 will affect your organization's daily functions upon compliance.

Canada: Strengthening Leadership and Governance for Nonprofit Boards
The following article is based on a presentation about not-for-profit boards made at PricewaterhouseCoopers’ Toronto office in October 2008 by Bill Ryan, director of the Nonprofit Governance Accountability Project.

US: What directors think: Special supplement
This Corporate Board Member and PwC research report surveyed more than 1,200 corporate directors about how they're coping with demands on their time and talent.

US: 2009 Current developments for directors
This publication provides information, insights and practical guidance to help directors meet the today's demands more knowledgeably.

Global: World watch
Our regular newsletter contains opinion articles, case studies and worldwide news on the many initiatives to improve corporate reporting.

US: Corporate governance and the board: What works best
This PwC study identifies eight key responsibilities that boards must accept and implement to consistently deliver shareholder value.

Canada: Top 10 M&A diligence considerations for directors
From strategy and management considerations to process and communications issues, this top-10 list is a key primer for directors.

Canada: Companies Energized by Need to Change Practices
This feature article discusses the importance of regaining investor and trust and the challenges that poses to corporate governance.