Governance

Keep up to date on the most recent governance developments

BoardroomDirect: Update on current board issues - June 2015

6/30/15 | Center for Board Governance

ProxyPulse: Second Edition 2015

7/14/15 | Corporate Governance Series

The quarter close: Directors edition Q2 2015

6/22/15 | Center for Board Governance

Family business CEO succession planning

7/6/15 | Center for Board Governance
  • In the loop
    In the loop: Greece's bailout - Financial reporting considerations

    7/24/15 | Assurance services

    PwC examines the financial reporting implications of Greece's bailout package.

  • In the loop
    In the loop: Sustainability disclosures - Is your company meeting investor expectations?

    7/20/15 | Assurance services

    Demand for sustainability disclosures continue to rise. Can your company benefit from sustainability disclosure guidance?

  • Corporate Governance Series
    ProxyPulse: Second Edition 2015

    7/14/15 | Center for Board Governance

    This edition provides a snapshot of key shareholder voting metrics from 2,082 U.S. public company annual shareholder meetings held between January 1, 2015 and May 15, 2015. This season has been characterized by an uptick in many forms of shareholder activism including several high profile proxy battles, an increase in “Vote No” and “Vote Yes” campaigns, and a wave of shareholder proposals for proxy access.

  • In brief
    In brief: PCAOB seeks comment on potential audit quality indicators

    7/7/15 | Assurance services

    PCAOB staff is seeking comment on potential audit quality indicators that may improve understanding of audit quality.

  • In brief
    In brief: SEC considers changes to audit committee disclosure of auditor oversight

    7/7/15 | Assurance services

    The SEC is seeking public input on possible changes to its audit committee disclosure requirements.

  • In brief
    PCAOB requests comment on disclosing name of partner and others on new form

    7/7/15 | Assurance services

    PCAOB proposes to disclose name of engagement partner and others in new PCAOB form as alternative to auditor's report.

  • Corporate Governance Series
    Family business CEO succession planning

    7/6/15 | Center for Board Governance

    Succession planning’s goal is to provide the least amount of disruption to your business and to give you the widest possible choice of qualified candidates before you make that decision. While the process may consider candidates from outside the family and the company, in many cases it focuses on managers who are already with the company. This publication is the third in a series about family business corporate governance.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - June 2015

    6/30/15 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on how two audit committee members view two new publications on audit quality and assessing external auditors. There is also news about the SEC considering a clawback policy rule, Delaware approving a bill that bans fee-shifting bylaws, about two-thirds of proxy access proposals have received majority support, two former SEC chairs back proposal to disclose political spending, and the PCAOB seeks input on auditor’s use of work of specialists.

  • Disclosure reform: What do investors think?

    6/30/15 | PwC Investor Resource Institute

    Are disclosure requirements causing an overflow of information? And are they keeping up with technology? What do investors think about disclosure reform?

  • Corporate Governance Series
    Achieving excellence: Dealing with investigations (Audit Committee Excellence Series)

    6/24/15 | Center for Board Governance

    This edition addresses key considerations related to the committee’s role in investigations. It addresses how adequate preparation can make a big difference, including capturing allegations; lining-up the right external advisors; and potentially developing relationships with certain regulators. It also discusses making decisions when an allegation surfaces, performing an investigation, and responding after an investigation.

  • Corporate Governance Series
    The quarter close: Directors edition Q2 2015

    6/22/15 | Center for Board Governance

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

  • Webcast
    ProxyPulse: Proxy season update - Webcast replay

    Center for Board Governance

    PwC's Center for Board Governance invites you to watch a replay of our special ProxyPulse webcast recording, presented in conjunction with Broadridge, analyzing proxy voting data. The webcast covers recent trends regarding share ownership composition, voting rates, director elections, say-on-pay, and proxy access.

  • Regulatory and standard-setting developments
    Regulatory and standard-setting developments - June 2015

    6/15/15 | Assurance services

    Summary of activities of the PCAOB, SEC, and FASB, and related international developments.

  • Point of view
    Point of view: Fair value: The audit committee's role

    6/10/15 | Assurance services

    PwC discusses audit committee oversight of fair value measurement, a subjective estimate that may increase financial reporting risk.

  • Corporate Governance Series
    Achieving excellence: Role, composition, and performance (Audit Committee Excellence Series)

    6/5/15 | Center for Board Governance

    This edition explains why a properly defined role, the right composition, and self-assessments are critical to audit committees. The publication specifically addresses the current challenge facing audit committees to evaluate whether the scope of their responsibilities is workable, desirable attributes for committee membership and best practices for committee evaluations.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - May 2015

    6/2/15 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on how boards and management can address the strategic development and execution gap. It includes insight from Strategy& CEO Cesare Mainardi, who discusses the capabilities-driven strategy approach that can help companies get out of the “firefighting” mode some have been stuck in as they deal with crises. The article also includes a link to Strategy&’s surveys and PwC’s 2014 Annual Corporate Directors Survey.

  • Webcast
    Board composition: Are we doing the right things to keep out of the crosshairs - Webcast replay

    PwC Investor Resource Institute

    In this replay of our recorded webcast, we discuss critical issues of board composition and discuss how boards can address investor governance concerns including independent director industry expertise and other director skill sets, diversity, board evaluations, tenure and refreshment.

  • Corporate Governance Series
    PwC’s 2014 Annual Corporate Directors Survey - The gender edition

    5/6/15 | Center for Board Governance

    Are there really differences in how male and female directors approach their oversight roles? And, do the practices of boards with female directors vary from those of other boards? This report addresses these questions by looking at what male and female directors told us about their individual perspectives and the boards on which they serve.

  • In the loop
    In the loop: Shareholder activism - Are you prepared to respond?

    5/6/15 | Assurance services

    Shareholder activism is on the rise. Is your company a likely target?

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - April 2015

    4/30/15 | Center for Board Governance

    This issue of BoardroomDirect® covers preparing for shareholder activism. There is also an update on 2015 proxy access proposals, and discusses pension funds asking for board diversity disclosure, as well as BlackRock and Vanguard addressing corporate governance matters. Lastly, this edition touches on the one-year deferral FASB proposal for the new revenue standard.

  • In the loop
    In the loop: New revenue guidance - where does it stand?

    4/16/15 | Assurance services

    Will an additional year to adopt the new revenue accounting standard impact your company’s implementation plan?

  • In the loop
    In the loop: Changes in the C-suite can affect segment reporting

    4/14/15 | Assurance services

    What are key factors a company should consider to determine segments? Who is making decisions and what data they use.

  • In the loop
    In the loop: Financial reporting implications of foreign currency volatility - what can your company do?

    4/6/15 | Assurance services

    PwC offers suggestions for how the financial statement impact of recent foreign currency volatility may affect disclosure.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - March 2015

    3/31/15 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on the latest on the flurry of proxy access shareholder proposals in the 2015 proxy season and how the SEC is addressing an exclusion rule used by management to keep them off the ballot. There is also news about President Obama’s recent cybersecurity actions, ISS releasing FAQs on its equity plan scorecard, the NACD’s 2015 Public Company Governance Survey, SEC proposing rules for hedging disclosure, and FASB amending its consolidation guidance.

  • Shareholder activism: Are you prepared?

    3/26/15 | PwC Investor Resource Institute

    PwC’s report, Shareholder activism: The who, what, when, & how, and supporting materials, explains shareholder activism and how your company can prepare and respond.

  • Corporate Governance Series
    ProxyPulse First Edition 2015

    3/26/15 | Center for Board Governance

    This edition of ProxyPulse offers data and analytics on topics including share ownership, director elections, “say-on-pay,” shareholder proposals, and retail voting participation. Additionally, there is also discussion about governance developments on such issues as proxy access proposals, cybersecurity disclosure, amended proxy advisor policies, and director communications with shareholders.

  • Point of view
    Point of view: The standard-setting process - The benefits of stakeholder engagement

    3/24/15 | Assurance services

    PwC describes its support for timely investor and preparer feedback to enhance the effectiveness of standard-setting.

  • Corporate Governance Series
    The quarter close: Directors edition Q1 2015

    3/20/15 | Center for Board Governance

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

  • Regulatory and standard-setting developments
    Regulatory and standard-setting developments - March 2015

    3/17/15 | Assurance services

    Summary of activities of the PCAOB, SEC, and FASB, and related international developments.

  • Shareholder questions: Management's considerations for 2015 annual meetings

    3/13/15 | Assurance services

    See what issues may be top-of-mind for investors for 2015 annual shareholder meetings and how management may respond.

  • In the loop

    3/11/15

    PwC's executive-level analysis, views, and insight on significant financial reporting and regulatory developments on CFOdirect Network.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - February 2015

    3/3/15 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on the latest on the flurry of proxy access shareholder proposals in the 2015 proxy season and how the SEC is addressing an exclusion rule used by management to keep them off the ballot. There is also news about President Obama’s recent cybersecurity actions, ISS releasing FAQs on its equity plan scorecard, the NACD’s 2015 Public Company Governance Survey, SEC proposing rules for hedging disclosure, and FASB amending its consolidation guidance.

  • In the loop
    In the loop: Consolidation changes — do they affect your company?

    2/24/15 | Assurance services

    The FASB's new guidance may impact consolidation decisions for all companies.

  • Corporate Governance Series
    Achieving excellence: Overseeing accounting changes– including the new revenue recognition standard (Audit Committee Excellence Series)

    2/6/15 | Center for Board Governance

    This edition addresses understanding proposed accounting changes, assessing financial reporting, disclosure and communication implications, and taking a holistic approach to an accounting change. The publication also discusses the new revenue recognition standard, financial reporting and adoption considerations, and the broader business implications.

  • Executive Compensation Clawbacks: 2014 Proxy Disclosure Study

    2/3/15 | Human resource services

    PwC is pleased to share with you our second annual Executive Compensation: Clawbacks — Proxy Disclosure Study. This study presents our analysis of the compensation recoupment or “clawback” policies of 100 large public companies as disclosed between 2009 and 2013 in their year-end proxies. We hope this study will be helpful to those of you preparing proxies as well as those responsible for compensation strategy and financial reporting.

  • Corporate Governance Series
    Key considerations for board and audit committee members, 2014-2015 edition

    2/2/15 | Center for Board Governance

    A fresh and critical look at the boardroom agenda is crucial as companies are confronted with a changing business landscape, technological advances, and significant risks such as cybersecurity. Our latest edition of Key considerations for board and audit committee members addresses topics for today’s changing boardroom agenda.

  • Webcast
    Center for Board Governance quarterly webcast replay

    Center for Board Governance

    PwC's Center for Board Governance invites you to rewatch the latest Center for Board Governance Quarterly Webcast Series, designed to help board and audit committee members more effectively meet the challenges of their critical roles. Mary Ann Cloyd, Leader of PwC’s Center for Board Governance, Mike Gallagher Managing Partner of Assurance Quality, PwC and Wayne Carnall, Partner, SEC Services, PwC and former Chief Accountant of the Division of Corporate Finance, SEC discuss the SEC’s active agenda, the current enforcement environment, and leading practices when responding to investigations in the next installment of the Center for Board Governance Quarterly Webcast Series.

  • Corporate Governance Series
    BoardroomDirect: Update on current board issues - January 2015

    1/29/15 | Center for Board Governance

    This issue of BoardroomDirect® includes highlights of the 2014-2015 edition of PwC’s Key considerations for board and audit committee members. There is also an article on the what President Obama’s State of the Union speech could mean to companies. There is news about the SEC mulling over the shareholder proposal exclusion rule, the US Chamber of Commerce’s report on proxy advisory firms, Delaware Supreme Court affirming exclusive forum bylaws, the SEC’s new security-based swap rules and a report on building a fraud-resistant organization.

  • Corporate Governance Series
    What matters in the boardroom? Director and investor views on trends shaping governance and the board of the future

    1/7/15 | Center for Board Governance

    This research compares the responses of PwC’s 2014 Annual Corporate Directors Survey and PwC’s 2014 Investor Survey in order to identify areas where viewpoints are shared or different perspectives may exist between directors and investors.

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

    12/23/14 | Center for Board Governance

    This issue of BoardroomDirect® includes highlights of the 2014 edition of the comparative report of PwC’s Annual Corporate Directors Survey and Investor Survey. There is also an article on the importance of board oversight of management’s social media policies and risk management plans. There is news about the proposed CEO/median pay ratio rule, the 2014 SEC whistleblower report to Congress, the PCAOB looking to issue a concept release on audit quality indicators, and the findings of an audit committee transparency barometer.

  • Corporate Governance Series
    The quarter close: Directors edition Q4 2014

    12/22/14 | Center for Board Governance

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

  • Regulatory and standard-setting developments
    Regulatory and standard-setting developments - December 2014

    12/15/14 | 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.

  • Point of view
    Point of view: Audit committee evolution - 2014 and beyond

    12/4/14 | Assurance services

    Find out how leading audit committees are evolving to meet the changing business and regulatory landscape.

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

    12/3/14 | Center for Board Governance

    This issue of BoardroomDirect® includes an article on the impact of the midterm elections on the boardroom and news about fee-shifting bylaws, proxy advisor 2015 policy updates, and the COSO survey on updating the ERM-integrated framework.

  • In the loop
    In the loop: Pushdown accounting: make the right choice for your company

    12/2/14 | Assurance services

    Pushdown accounting is now optional – which approach is best for your company and investors?

  • Powerful reporting

    11/18/14 | Power & utilities

    Power and utilities companies are often at the forefront of global sustainability and climate change issues, and are directly affected by the evolving expectations of the communities they serve. As populations become more urbanized and some jurisdictions begin to move towards more renewable energy sources, clear communication becomes even more important. Power and utilities companies need to tell a powerful story to support ongoing investment in their vital but often aging infrastructure.

  • Investor Exchange 2014: Sharpening the impact of the institutional investor

    11/13/14 | PwC Investor Resource Institute

    In October 2014, institutional investors, corporate officials, and governance specialists came together at PwC’s second annual Investor Exchange. The goal: to exchange ideas, discuss important issues, and find opportunities to collaborate in the future.

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

    11/4/14 | Center for Board Governance

    This issue of BoardroomDirect® includes highlights from the 2014 Annual Corporate Directors Survey: Trends shaping governance and the board of the future. There is also news about how ISS equity compensation and independent chair proposal recommendations may change, SEC plans to hold universal proxy ballot roundtable in 2015, political contribution disclosure increasing in S&P 500, and the PCAOB proposal for a new form for engagement partner identification disclosure.

  • How non-GAAP Measures Can Impact Your IPO

    10/29/14 | Transaction services

    A successful IPO depends on a thorough understanding of how non-GAAP measures can impact the way your company is viewed by potential investors.

  • How investors are shaping corporate boards today and into the future

    10/22/14 | PwC Investor Resource Institute

    Successful investors continually look around the corner to anticipate the next challenge and the next opportunity, both today and tomorrow. And investors expect the companies they invest in to be similarly forward thinking. So what’s important to investors, and what do they expect of corporate directors? Our second annual survey takes a look.

  • Corporate Governance Series
    PwC's 2014 Annual Corporate Directors Survey

    10/21/14 | Center for Board Governance

    What does the corporate board of the future look like? Diversity, shareholder relations, communication with management, effective IT governance, fair executive compensation, and agile risk response are cited in PwC's Annual Corporate Directors Survey.

  • Corporate Governance Series
    ProxyPulse Third Edition 2014

    10/21/14 | Center for Board Governance

    This edition of ProxyPulse covers data and analysis on topics including share ownership, director elections, “say-on-pay”, shareholder proposals, proxy material distribution, and voting mechanics.

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

    10/1/14 | Center for Board Governance

    This issue of BoardroomDirect® includes a summary and link to the latest edition of our Audit Committee Excellence Series (Achieving excellence: Overseeing external auditors.) There is also news about efforts by two large institutional investors to boost the number of female board members, what makes for an effective board self-evaluation, an update on Dodd-Frank rulemaking, and the FASB and PCAOB decisions regarding going concern disclosures

  • Corporate Governance Series
    Building or renewing your board

    9/30/14 | Center for Board Governance

    More and more family businesses are interested in corporate governance today. Many want to understand the value a board brings, and how to evolve their board to provide that value. This publication is the second in a series about family business corporate governance.

  • Insurance board of directors' risk responsibilities: Guidance from global regimes

    9/30/14 | Insurance

    At the present time, no two developments in the insurance sector seem more entwined than risk and regulation, and nowhere is this interaction more evident than in developing regulatory expectations for insurers’ boards of directors. While regulators still seem far apart in their search for a single global capital regime, they are much closer to a consensus on terms of governance.

  • Corporate Governance Series
    The Quarter close: Directors edition Q3 2014

    9/24/14 | Center for Board Governance

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

  • Regulatory and standard-setting developments
    Regulatory and standard-setting developments - September 2014

    9/22/14 | 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.

  • In the loop
    In the loop: Selling part of your business? New rules for reporting disposals

    9/22/14 | Assurance services

    Fewer disposals are expected to be reported as "discontinued operations" under new guidance.

  • Corporate Governance Series
    Achieving excellence: Overseeing external auditors (Audit Committee Excellence Series)

    9/11/14 | Center for Board Governance

    This edition addresses communications with the external auditor, the audit committee chair’s working relationship with the lead audit partner, auditor independence, and the preapproval process for auditor services. The publication also discusses the external auditor relationship with internal audit; the influence of other parties, such as the PCAOB, Center for Audit Quality and proxy advisory firms; and evaluating the auditor, among other topics.

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

    9/4/14 | Center for Board Governance

    As cybersecurity has risen to the top of many boards’ risk management agendas, there is a more compelling need for clear dialogue between the C-suite and the board.

  • In the loop
    In the loop: Spin-off transactions - creating a new public entity

    9/3/14 | Assurance services

    Spin-offs represent a growing trend in recent years. Is there one in your future? Gain insight into the spin-off process including developing carve-out financial statements and creating a sustainable stand-alone entity.

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

    8/25/14 | Center for Board Governance

    This issue of BoardroomDirect® includes an analysis of the audit committee's oversight of internal audit. There is also news about the SEC staff issuing proxy advisory firm guidance, ISS 2015 proxy voting policy survey, and more.

  • Corporate Governance Series
    Achieving excellence: Overseeing internal audit (Audit Committee Excellence Series)

    7/29/14 | Center for Board Governance

    This edition discusses the directors’ role in maximizing internal audit’s value proposition, agreeing on internal audit’s mission, assessing leadership and resources, and other areas.

  • In the loop
    In the loop: EU audit reform — the impact beyond Europe

    7/7/14 | Assurance services

    Audit reform in Europe could affect US multinationals.

  • Corporate Governance Series
    What is a board's role in family business?

    6/24/14 | Center for Board Governance

    More and more family businesses are interested in corporate governance today. Many want to understand the value a board brings, and how to evolve their board to provide that value. This publication is the first in a series about family business corporate governance.

  • Financial reporting in the power and utilities industry: International Financial Reporting Standards

    6/20/14 | Power & utilities

    The move to International Financial Reporting Standards (IFRS) is advancing the transparency and comparability of financial statements around the world. Many countries now require companies to prepare their financial statements in accordance with IFRS.

  • Regulatory and standard-setting developments
    Regulatory and standard-setting developments - June 2014

    6/19/14 | Assurance services

    PwC's summary of recent activities of the PCAOB, SEC, and FASB, and related international developments that are of interest to audit committees and companies.

  • Point of view
    Point of view - Sustainability reporting

    6/6/14 | Assurance services

    Sustainability reporting is a growing trend. Find out how leading companies are benefitting from increased transparency.

  • In the loop
    In the loop: Reporting revenue — new model, new strategy?

    6/3/14 | Assurance services

    The new revenue recognition guidance is here…will it change how you do business?

  • Sustainability goes mainstream: Insights into investor views

    6/1/14 | PwC Investor Resource Institute

    What do investors think about sustainability? Are they incorporating environmental and social issues into investment practices and strategies, and will they in the future? We asked investors about these issues to learn more about their perspectives.

  • Corporate Governance Series
    Board oversight of risk: Defining risk appetite in plain English

    5/29/14 | Center for Board Governance

    Risk oversight continues to be top-of-mind for directors. One area that’s particularly important for boards to better understand is the company’s risk appetite. This publication defines risk appetite as it pertains to the board's oversight of risk management.

  • Corporate Governance Series
    Five megatrends and their implications, directors edition

    5/23/14 | Center for Board Governance

    The concept of megatrends is not new, but megatrends today are more complex and interconnected. They have potential implications on business--now and in the future.

  • In the loop
    In the loop: How new accounting elections could affect your deal or IPO strategy

    5/20/14 | Assurance services

    In the loop is an executive-level series addressing important financial reporting and regulatory issues. Our first edition discusses how changes in private company accounting could affect future deal or financing 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?

  • 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.

  • Video
    Whistleblower reform

    9/17/13 | Assurance services

    PwC's Beth Paul, Gregory Johnson, Barbara Kipp and Catherine Bromilow discuss what companies are doing to respond to the SEC’s whistleblower rule.

  • 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.