2011 Current developments for directors: Charting the right course

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This annual publication focuses on the critical governance issues directors and senior executives face, offering information, insights, and practical guidance to help directors meet the demands of their role and enrich boardroom discussions.

This year's publication includes a special focus section to highlight some of the factors that are influencing companies' growth plans. It highlights how new global trends are affecting companies' operations and international expansion opportunities.

It also covers key developments in areas such as regulatory reform, financial reporting, and tax reform.

Select any chapter below, or download the complete 2011 Current developments for directors.

Financial reporting
Proxy access
Say on pay
SEC enhanced oversight and enforcement


Three themes for directors in 2011

Three ideas for directors in these challenging times.

Building competitive advantage in a global economy

While the shape of the global economic recovery remains uncertain, companies in the United States and around the world are wasting no time charting new courses for sustainable growth and building a competitive advantage.

A watershed year: shifting governance influence

Directors will want to collaborate with management on the best strategy for further developing relationships with important shareholders and engaging them on sensitive issues.

Financial reporting developments: major changes ahead

Given the uncertain timing of any mandated US adoption of IFRS, and recognizing that companies have scarce resources, we don't believe US companies should make major investments in IFRS at present.

Regulatory and enforcement developments

New powers, resources, and incentives for whistleblowers will strengthen the SEC's enforcement and oversight capabilities.

Key tax changes

In coming years, the federal deficit and accumulated federal debt will be major factors in shaping tax policy.

Please also read the 2010 Current developments for directors