Corporate governance publications

Featured publications

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BoardroomDirect e-newsletter

  • September 2014
    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
  • August 2014
    This issue of BoardroomDirect® includes some advice for boards and management on creating a cybersecurity risk management program. There is also news about the US Chamber of Commerce’s proposed corporate disclosure recommendations, highlights of the 2014 proxy season, the PCAOB staff’s consultation paper on accounting estimates and fair value standards, and the IIA’s proposed changes to the internal audit practices framework.
  • July 2014
    This issue of BoardroomDirect® includes an analysis of the audit committee’s oversight of internal audit with a reference to a new PwC Audit Committee Excellence Series module. There is also news about the SEC staff issuing proxy advisory firm guidance, ISS’ 2015 proxy voting policy survey, an independent committee releasing a study on director nominations, and some tips for effective whistleblower programs.
  • Link to archives

Corporate governance publications library

Building or renewing your board
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.

The Quarter close: Directors edition Q3 2014
The Q3 2014 edition focuses on the new revenue recognition standard, spin-offs, recognizing revenue for sales of virtual goods, sale-leaseback transactions, the new FASB rule requiring going concern assessment, and corporate governance – Audit Committee Excellence Series and tips for maintaining an effective whistleblower program.

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

ProxyPulse: 2nd edition 2014
The second 2014 edition of ProxyPulse, a special publication from PwC’s Center for Board Governance and Broadridge Financial Solutions, covers 2,788 shareholder meetings held between January 1 and May 22, 2014. It made the following observations: there was decreased support for say-on-pay at mid-cap, small-cap, and micro-cap companies while average support at large-cap companies rose to 91%

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.

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?

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.

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 863 directors think about board performance and diversity?
 
Read the 2014 Annual Corporate Directors Survey to find out