Corporate governance series

Reports addressing corporate governance matters by the PwC Center for Board Governance that are of interest to board members, corporate officers, and audit committees

Directors and IT


Overseeing a company's information technology activities remains a significant concern for today's boards of directors.

Proxy season is upon us: Is it time to enhance audit committee disclosures?


Proxy season is here, and time to address the audit committee's responsibility to evaluate its public disclosures.

Want to be your own activist? What directors need to know


Shareholder activism is on the rise. By focusing on long-term shareholder value creation, directors can help companies avoid the disruption that an activist agenda would bring.

BoardroomDirect: Update on current board issues - January 2016


This issue of BoardroomDirect® includes a brief article on a US GAO study that found it would take 40 years for women and men to have equal representation on public boards. Also, there is news about possible political spending disclosure rules taking a hit in court and in Congress, ISS’ latest FAQs on proxy access issues, FASB’s new guidance on financial instruments, and the Center for Audit Quality’s new principles-based framework for auditing fair value measurements.

BoardroomDirect: Update on current board issues - December 2015


This issue of BoardroomDirect® includes a short article on NYC Comptroller Scott Stringer’s efforts to make corporate boards more diverse a year after taking on proxy access. There is also news about NASDAQ mulling changes to its shareholder approval rules, CII issuing a report on its shareholder engagement roundtable, ISS updating its QuickScore corporate governance metric, PCAOB adopting an audit engagement partner naming rule, and highlights of the 2015 AICPA National Conference on Current SEC and PCAOB Developments.

The quarter close: Directors edition


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

Audit Committee Excellence Series


Economic fraud comes in many varieties: bribery, corruption, money laundering, insider trading, and financial reporting fraud. This ACES issue highlights methods for deterring fraud.

BoardroomDirect: Update on current board issues - November 2015


This issue of BoardroomDirect® includes a short article on 2016 voting recommendation policies, which include changes on overboarding and unilateral board actions. It also includes short items on: (1) SEC Chair Mary Jo White saying to expect more enforcement actions, (2) Spencer Stuart’s 2015 US Board Index that showed that there were more new independent directors in 2015, (3) the new leases standard becoming effective in 2019, (4) a study that finds the new clawback policy rules could affect restatements, and (5) a 30% increase in whistleblower tips.

BoardroomDirect: Update on current board issues - October 2015


This issue of BoardroomDirect® includes a short article on PwC’s 2015 Annual Corporate Directors Survey results. There is also news about the President preparing to nominate two women to the SEC and the Institutional Shareholder Services annual survey that shows proxy access and overboarding will be big issues in 2016. Additionally, there is news about a federal court ruling affirming the need for reasonable cybersecurity protection, the SEC seeking comments on the Regulation S-X disclosures, and the FASB’s amendments to the new revenue standard.

Board governance in a transitioning health economy: four key areas


This report identifies leading practices healthcare boards are using to prepare for new challenges, and the type of governance infrastructure that may be needed in the new health economy.