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

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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:

  • 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.