Governance

Keep up to date on the most recent governance developments

The Quarter close: Directors edition Q1 2014

3/27/14 | Center for Board Governance

BoardroomDirect: Update on current board issues - March 2014

3/27/14 | Center for Board Governance
  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - March 2014

    3/27/14 | Center for Board Governance

    The inaugural edition of PwC’s Audit Committee Excellence Series covers a company’s forward-looking guidance practices and the potential risks associated with analysts’ consensus estimates. It provides board-level perspectives regarding current trends as well as the advantages and disadvantages of providing guidance.

  • Corporate Governance Series
    The Quarter close: Directors edition Q1 2014

    3/27/14 | Center for Board Governance

    This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues.

  • Corporate Governance Series
    Achieving excellence: Assessing the company’s forward-looking guidance practices and the potential risks of consensus estimates (Audit Committee Excellence Series)

    3/24/14 | Center for Board Governance

    How does an audit committee “raise the bar” on its performance? The PwC Center for Board Governance is publishing the Audit Committee Excellence Series (ACES) to help address this question. The series provides practical and actionable insights, perspectives and ideas to help audit committees maximize committee performance. While targeted to directors serving on audit committees, it is also beneficial to others working with audit committees including CFOs, CAOs, general counsels, and internal auditors.

  • Quarter close
    The quarter close — First quarter 2014: Publication and new video perspectives

    3/17/14 | Assurance services

    This edition updates you on recent FASB, SEC and other regulatory and corporate governance topics. Learn what's new now, and what to look for in the near future. We invite you to download our Q1 publication and view our new video perspectives.

  • Regulatory and standard-setting developments -- March 14, 2014

    3/14/14 | Assurance services

    This document provides a summary of activities of the PCAOB, SEC, and FASB, and related international developments that are of interest to audit committees and companies.

  • Webcast
    Center for Board Governance quarterly webcast - The latest on cybersecurity - March 27, 2014

    Center for Board Governance

    PwC's Center for Board Governance invites you to join the next session in their Quarterly Webcast Series, designed to help board and audit committee members more effectively meet the challenges of their critical roles. On March 27, Mary Ann Cloyd, Leader of PwC's Center for Board Governance, will discuss the increasing demands of cybersecurity with The Honorable Tom Ridge and PwC's Charles Beard.

  • Global valuation standards: achievable?

    3/4/14 | Assurance services

    PwC Global valuations leader John Glynn and director Caroline Woodward explain how global valuation standards are worth pursuing, regardless of the obstacles likely to be encountered en route. And with a new chairman in place at the IVSC, the time could be right.

  • Corporate Governance Series
    Shareholder questions: Management's considerations for 2014 annual meetings

    3/3/14 | Assurance services

    This PwC publication is intended to help management and the board of directors of public companies prepare for the annual meeting of shareholders. It contains example questions on topics that may be top-of-mind for shareholders, along with background information and suggested actions for management’s consideration.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - February 2014

    2/27/14 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on the latest developments on cybersecurity, including new standards framework from the US Department of Homeland Security and survey results that show CEOs are extremely concerned about cyber-attacks. The newsletter also reports on new shareholder proposals companies are facing in 2014, the creation of an engagement protocol from a group of independent directors and investors, Institutional Shareholder Services targeting director tenure in its corporate governance rating system, and the PCAOB extending the comment period for its proposed lead audit partner disclosure rule.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - January 2014

    1/30/14 | Center for Board Governance

    In this issue of BoardroomDirect® Mary Ann Cloyd, leader of PwC’s Center for Board Governance, recently talked with Noreen Doyle, director of Newmont Mining Corp., Credit Suisse, and QinetiQ Group Plc, and Jim Nevels, chair of The Hershey Co, about a variety of issues including shareholder communication, risk oversight, and board diversity.

  • Webcast
    Key considerations for board and audit committee members webcast - January 29, 2014

    Center for Board Governance

    On January 29, Mary Ann Cloyd, leader of PwC's Center for Board Governance, and Tim Ryan, PwC vice chair and leader of Markets, Strategy, and Stakeholders, lead the Center for Board Governance Key considerations for board and audit committee members webcast. which focused on what issues are top of mind for board and audit committee members.

  • Webcast
    PwC's Investor Resource Institute megatrends webcast - February 6, 2014

    PwC Investor Resource Institute

    PwC's Investor Resource Institute invites you to join us for a webcast on Thursday, February 6 from 3:00 - 4:00pm ET. During this webcast we will be discussing five megatrends that we see shaping the global business environment, and the implications of these macroeconomic forces may have on corporate strategies.

  • Heard at the forum: Five provocative things

    1/10/14 | PwC Investor Resource Institute

    In early December, institutional investors and governance specialists got together in New York City at Stanford’s Institutional Investors’ Forum, co-hosted by PwC’s Investor Resource Institute. What are the big issues on investors’ minds?

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - December 2013

    1/2/14 | Center for Board Governance

    This issue of BoardroomDirect® provides a synopsis of PwC’s Key considerations for board and audit committee members, 2013-2014 edition. That publication offers insight into major issues facing directors, such as strategy, emerging technologies and Big Data, risk oversight, the talent pipeline, corporate ethics, the financials, and stakeholder communications. There are also actions for directors to consider for each issue.

  • Corporate Governance Series
    The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q4 2013

    12/23/13 | Center for Board Governance

    This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues that impact board decisions and company policies.

  • Corporate Governance Series
    Key considerations for board and audit committee members, 2013-2014 version

    12/19/13 | Center for Board Governance

    This report addresses the changing boardroom agenda and outlines topics that can provide a basis to help enhance the quality of board and management discussions in the coming year.

  • Regulatory and standard setting developments - December 18, 2013

    12/18/13 | Assurance services

    This document provides a summary of activities of the PCAOB, SEC, and FASB, and related international developments that are of interest to audit committees and companies.

  • Quarter close
    The quarter close — Fourth quarter 2013: Publication and new video perspectives

    12/10/13 | Assurance services

    This edition updates you on recent FASB, SEC and other regulatory and corporate governance topics. Learn what's new now, and what to look for in the near future. We invite you to download our Q4 publication and view our new video perspectives.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - November 2013

    12/3/13 | Center for Board Governance

    This issue of BoardroomDirect® unveils the Center for Board Governance’s two newest publications: Director Dialogue with shareholders – what you need to consider and What matters in the boardroom? Depends on whose shoes you’re in. The newsletter also reports on an upcoming SEC roundtable on proxy advisory firms, Spencer Stuart’s 2013 US Board Index, PCAOB’s proposal to require disclosure of lead audit partners, and the CAQ’s summary of a roundtable on the financial statement expectation gap.

  • Corporate Governance Series
    2013 Annual Corporate Directors Survey & 2013 Investor Survey comparison

    11/20/13 | Center for Board Governance

    This report compares the responses of PwC’s 2013 Annual Corporate Directors Survey and the 2013 Investor Survey to identify areas where directors and investors hold similar views on certain issues and where they differ in others. It also includes certain CEO perspectives from PwC’s 16th Annual Global CEO Survey.

  • Corporate Governance Series
    BoardroomDirect Special Edition: Audit Committee Disclosure

    11/20/13 | Center for Board Governance

    The Center for Audit Quality has released a paper titled Enhancing the Audit Committee Report: A Call to Action. This Special Edition of BoardroomDirect examines that call to action.

  • Corporate Governance Series
    Director dialogue with shareholders – what you need to consider

    11/20/13 | Center for Board Governance

    This publication describes the current public company-shareholder communications environment and provides a framework for boards to use as they consider whether and in what circumstances directors should participate in such discussions. It also addresses how Regulation Fair Disclosure (“Reg FD”) affects communications.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - October 2013

    10/30/13 | Center for Board Governance

    This issue of BoardroomDirect® takes a look at how boards address transformational changes, such as M&A’s, new product and technology rollouts; how boards and companies should abide by the new proposed CEO pay ratio disclosure rules; the latest data on political spending disclosure; and why cash flow statements have become the most read by boards.

  • Investor Exchange 2013 highlights

    10/22/13 | PwC Investor Resource Institute

    Investors are more interested than ever in understanding the risks that today's companies face. Read what investors had to say at PwC's inaugural Investor Exchange.

  • Corporate Governance Series
    BoardroomDirect Special Edition: ProxyPulse - October 2013

    10/7/13 | Center for Board Governance

    This issue of BoardroomDirect® is a Special Edition that links to the third edition of ProxyPulse, a collaboration between Broadridge Financial Solutions and PwC's Center for Board Governance.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - September 2013

    10/3/13 | Center for Board Governance

    This issue of BoardroomDirect® breaks down the results of PwC’s 2013 Annual Corporate Directors Survey in the backdrop of an evolving landscape, reports on the SEC’s newly proposed CEO pay ratio rules, describes the decision by ISS to include director tenure in its 2013-2014 investor survey, and gives the latest on the FASB/IASB lease accounting proposal.

  • Corporate Governance Series
    The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q3 2013

    10/3/13 | Center for Board Governance

    The Q3 2013 edition focuses on accounting and reporting issues for private companies that could impact public companies, statement of cash flows, entities under common control, contingencies, new vice-chairman at the FASB, PCAOB proposal on improving auditor reporting, and international developments on auditor rotation and retendering.

  • PwC’s 2013 Investor Survey

    9/25/13 | PwC Investor Resource Institute

    What most concerns investors? What do investors expect of corporate directors? How do investors view the current quality of corporate disclosures? We asked investors about these issues, and the message received is clear: Investors want to know more about the risks that companies have identified, and how they are managing them. And investors are looking for more information.

  • Corporate Governance Series
    PwC's 2013 Annual Corporate Directors Survey

    9/19/13 | Center for Board Governance

    The focus of this year’s research not only reflects in-depth analysis of contemporary governance trends, but also emphasizes how boards are reacting to a rapidly evolving landscape.

  • Regulatory and standard-setting developments -- September 19, 2013

    9/19/13 | Assurance services

    This document provides a high-level summary of activities of the FASB, PCAOB, SEC and related international developments.

  • Quarter close
    The quarter close — Third quarter 2013: Publication and new video perspectives

    9/17/13 | Assurance services

    This edition updates you on recent FASB, SEC and other regulatory and corporate governance topics. Learn what's new now, and what to look for in the near future. We invite you to download our Q3 publication and view our new video perspectives.

  • Webcast
    2013 Annual Corporate Directors Survey Results – September 25, 2013

    Center for Board Governance

    This installment of the Center for Board Governance Quarterly Webcast Series provides insight and analysis on the results of PwC's 2013 Annual Corporate Directors Survey. Highlights include directors' views on board composition, stakeholder communications, executive compensation, the regulatory environment, strategy and risk and IT oversight.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - August 2013

    9/4/13 | Center for Board Governance

    This issue of BoardroomDirect® takes a look at board composition as critics speak out about current board renewal deficiencies, the Council of Institutional Investors campaign for majority voting, the expected CEO pay ratio rule, and PCAOB’s proposed auditor reporting model standard.

  • Current developments for mutual fund audit committees - June 30, 2013

    8/16/13 | Asset management

    This edition of PwC's Current Developments for Mutual Fund Audit Committees covers insider trading and the risks to registered funds, SEC scrutiny of mutual fund distribution and marketing fees, and valuation.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - July 2013

    7/31/13 | Center for Board Governance

    This issue of BoardroomDirect® focuses on non-financial companies that use over-the-counter (OTC) derivatives to hedge risks, such as currency, interest rates, and fuel costs, are facing myriad decisions regarding the execution and management of those financial tools under the Dodd-Frank Wall Street Reform and Consumer Protection Act.

  • Corporate Governance Series
    BoardroomDirect Special Edition: July 2013

    7/18/13 | Center for Board Governance

    This issue of BoardroomDirect is a Special Edition announcing the second edition of ProxyPulse, a collaboration between Broadridge Financial Solutions and PwC's Center for Board Governance.

  • 10Minutes
    10Minutes on whistleblower reform

    7/15/13 | Center for Board Governance

    Whistleblower reform is having significant impact. The SEC’s Office of the Whistleblower has one full year of operation under its belt, and with it 3,001 tips and two awards to date. Leading companies are looking closely at the Office’s first-year report and drawing lessons for building stronger ethics and compliance programs. They’re also considering what it takes to create a highly ethical culture. This 10Minutes highlights the importance of having an ethical culture at the workplace.

  • How does your business model add value? And will it in 2020?

    7/2/13 | Global accounting consulting services

    This PwC World Watch article explains why clear information and reporting on your business model is the first step to making it fit for the future, and asks "Does yours add value? And will it in 2020?"

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - June 2013

    6/27/13 | Center for Board Governance

    This issue of BoardroomDirect® focuses on a movement by public companies toward more sustainability disclosure, but not fully integrated reporting. It also covers the testimony of corporate governance professionals at a Congressional hearing on proxy advisors, a new FAQ from the SEC on conflict minerals disclosure, NASDAQ’s decision to withdraw its proposed internal audit function rule, and FASB’s proposal to suggest a new disclosure approach for its repo agreements project.

  • Corporate Governance Series
    Corporate boardrooms – Navigating board priorities

    6/27/13 | Center for Board Governance

    Corporate boardrooms – Navigating board priorities focuses on today's critical issues, including building productive investor relationships, overseeing information technology and continuing the debate over tax reform. The report discusses the impact on directors and what they should be considering in the boardroom.

  • Corporate Governance Series
    The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q2 2013

    6/27/13 | Center for Board Governance

    The Q2 2013 edition focuses on leadership changes at the SEC and FASB, the FASB’s latest proposals on the revised leases model, and accounting hot topics.

  • Quarter close
    The quarter close — Second quarter 2013: Publication and new video perspectives

    6/18/13 | Assurance services

    This edition updates you on recent FASB, SEC and other regulatory and corporate governance topics. Learn what's new now, and what to look for in the near future. We invite you to download our Q2 publication and view our new video perspectives.

  • Regulatory and standard-setting developments -- June 17, 2013

    6/17/13 | Assurance services

    This document provides a high-level summary of activities of the FASB, PCAOB, SEC and related international developments that may be of interest to audit committees, companies, and their stakeholders. It includes some of the relevant regulations, standards, and guidance that were recently issued or are on the horizon, both inside and outside of the U.S.

  • Corporate Governance Series
    BoardroomDirect Special Edition: ProxyPulse

    6/6/13 | Center for Board Governance

    This issue of BoardroomDirect is a Special Edition that introduces ProxyPulse, a collaboration between Broadridge Financial Solutions and PwC's Center for Board Governance.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - May 2013

    6/5/13 | Center for Board Governance

    This issue of BoardroomDirect® focuses on what directors should do regarding risks related to illegal insider trading and two new PwC publications on IPO governance. It also addresses how vital it is for multinationals to correctly gauge China’s economic growth and the PCAOB’s reproposed Related Parties standard and Unusual Transactions amendments.

  • Corporate Governance Series
    Governance for Companies Going Public - What Works Best

    4/23/13 | Center for Board Governance

    This publication is a guide to help both directors and executives of companies planning an IPO think through the many governance decisions needed. It creates context for the IPO and the directors’ roles and covers building the board, understanding the myriad governance influences, providing proper protection for directors, and preparing for your first year as a public company.

  • Corporate Governance Series
    Going Public? Five governance factors to focus on

    4/23/13 | Center for Board Governance

    This publication highlights five key governance considerations you’ll want to keep in mind as you contemplate a public offering.

  • Corporate Governance Series
    The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q1 2013

    4/3/13 | Center for Board Governance

    This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues that impact board decisions and company policies.

  • Quarter close
    The quarter close — First quarter 2013: Publication and new video perspectives

    3/18/13 | Assurance services

    This edition of The quarter close highlights current developments in financial reporting, including key standard-setting developments in revenue, financial instruments, and other hot topics, as well as SEC and PCAOB regulatory updates.

  • Regulatory and standard-setting developments -- March 18, 2013

    3/18/13 | Assurance services

    This document provides a high-level summary of activities of the Securities and Exchange Commission (SEC), the Financial Accounting Standards Board (FASB), the Public Company Accounting Oversight Board (PCAOB), and others that may be of interest to audit committees, companies, and their stakeholders. It includes some of the relevant regulations, standards, and guidance that were recently issued or are on the horizon, both inside and outside of the U.S.

  • 10Minutes
    10Minutes on shaping the boardroom agenda

    2/27/13 | Center for Board Governance

    This edition of 10Minutes outlines key points from PwC’s 2012 Annual Corporate Directors Survey that illustrate how boards are working to improve their oversight.

  • Corporate Governance Series
    The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q4 2012

    12/20/12 | Center for Board Governance

    The quarter close — Directors edition is designed to keep directors informed about the latest accounting and financial reporting issues. We create this version specifically for audit committee members and financial experts, basing it upon The quarter close, which is intended primarily for CFOs and Controllers. The Q4-2012 edition discusses items including:

  • Quarter close
    The quarter close — Fourth quarter 2012: Publication and new video perspectives

    12/12/12 | Assurance services

    This edition of The quarter close has the latest updates and timely reminders to help you navigate your year-end reporting process with a number of hot topics, including fair value, asset impairments, pensions, valuation allowances, and more.

  • Quarter close
    The quarter close — Third quarter 2012: Publication and new video perspectives now available

    9/17/12 | Assurance services

    This edition of The quarter close highlights the SEC report on IFRS, the latest on conflict minerals, health care reform, and several FASB releases that are sure to keep you busy this fall. Video perspectives are also now available.

  • Corporate Governance Series
    Frequently asked questions - A followup to PwC's XBRL webcast

    5/19/11 | Assurance services

    On May 11, 2011 PwC gave a public webcast, How to make the best out of the XBRL situation. During that webcast, over 100 questions were posted to the group. We provide here a response to those questions we felt had broad and general value.