Corporate governance publications

Featured publications

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Additional publications on corporate governance

What is a board's role in family business?
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.

PwC's Center for Board Governance Publications and Resources
A one page summary of PwC's Center for Board Governance publications and resources.

The Quarter close: Directors edition Q2 2014
The Q2 2014 edition focuses on five IPO reminders for boards, FASB's new guidance on discontinued operations, and the Venezuelan exchange rates.

Board oversight of risk: Defining risk appetite in plain English
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.

Five megatrends and their implications, directors edition
Companies are adapting to take advantage of the opportunities that megatrends present. But what do these megatrends mean for directors?

Audit Committee Excellence Series
The series provides practical and actionable insights, perspectives and ideas to help audit committees maximize committee performance.

Key considerations for board and audit committee members, 2013-2014 edition
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.

BoardroomDirect Special Edition: Audit Committee Disclosure
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.

Director dialogue with shareholders - what you need to consider.
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.

2013 Annual Corporate Directors Survey & 2013 Investor Survey comparison
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.

PwC's 2013 Annual Corporate Directors Survey
New perspectives on boardroom composition, higher levels of stakeholder engagement, more emphasis on emerging risks and strategies, and the increasing velocity of change in the digital world are influencing unprecedented change to corporate governance models.

10Minutes on whistleblower reform
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.

Corporate boardrooms – Navigating board priorities
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.

Governance for Companies Going Public − What Works Best™
This book describes key governance decisions that companies need to make before and after an initial public offering (IPO) and includes insights from directors, executives, advisors, and the investor community. Among other topics, it discusses building the board and understanding the myriad governance influences. There is also a companion publication titled Going Public? Five Governance Factors to Focus On.

Going Public? Five Governance Factors to Focus On
This book is a companion publication for Governance for Companies Going Public − What Works Best™. A company that is planning to go public has a lot on its plate. As a result, decisions about the company‘s board and its governance processes often don‘t get the early focus they deserve. This publication helps companies understand what is behind some of the key governance decisions they face.

Key questions for board and audit committee members, 2013 edition
Key questions for board and audit committee members, 2013 edition addresses current regulatory activities in Washington, significant financial reporting matters, the new tax law and potential corporate tax reform, information technology oversight, as well as other topics that boards and audit committees should contemplate at year-end and throughout the year.

Directors and IT: What Works Best™
This two-part comprehensive guide was developed to help directors bridge the "IT confidence gap." Part 1 of this guide outlines a structured and efficient six-step oversight process that should help directors decide on and execute their approach to IT oversight. Part 2 provides background information, potential rewards and risks, and board considerations about various IT subjects that may be relevant to a company.

Directors and IT: What Works Best™ - Abridged version
This two-part comprehensive guide was developed to help directors bridge the "IT confidence gap." Part 1 of this guide outlines a structured and efficient six-step oversight process that should help directors decide on and execute their approach to IT oversight. Part 2 provides background information, potential rewards and risks, and board considerations about various IT subjects that may be relevant to a company.

Board effectiveness: What Works Best - 2nd edition
In the second edition of Board Effectiveness: What Works Best, directors and governance specialists share insights on lessons learned from around the globe, including recent developments and regulations that affect boards of directors. Board Effectiveness helps directors navigate the increasingly complicated and challenging environment they face.

Audit committee effectiveness: What works best, 4th edition
The audit committee's role in ensuring accurate and transparent disclosure is more important that it has ever been. This 4th edition helps audit committee members understand how best to carry out their many complex responsibilities and is intended to be a practical guide, providing information and best practices on topics that are most relevant to them.

What do 934 directors think about board composition and behavior?
 
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