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  • Newsletter

    May 11, 2023
    The increasing complexity of the legal and regulatory landscape is challenging the board’s fiduciary duties. Emerging trends ushering in a call for fairness and transparency should be of paramount importance to directors. Boardroom agendas cover an array of topics but no matter the issue, there are important underpinnings to board oversight and governance.
  • Flash Report

    August 7, 2020
    Identifying and Recovering Excessive Billings From Landlords Issue Is your landlord complying with the financial aspects of your lease? Commercial leases are often structured to include ambiguous and complex cost terminology aligning with the landlord’s financial interest. On top of a base rent payment, these leases often include subsequent expenses that vary year to year, such as common area…
  • Newsletter

    December 15, 2022
    Global research indicates that companies in North America are less committed to environmental, social and governance (ESG) engagement than those in Europe and Asia-Pacific. What steps should boards seeking to improve their ESG engagement take? 
  • Newsletter

    November 29, 2023
    As they self-assess their performance periodically, audit committees may find useful the illustrative questions we have made available in our Assessment Questions for Audit Committees to Consider. Committee members should periodically assess the committee’s composition, charter and agenda focus in view of the company’s industry, circumstances, risks, financial reporting issues and current…
  • Newsletter

    December 9, 2022
    As in prior years, our suggested 2023 audit committee agenda includes important enterprise, process and technology issues and financial reporting and disclosure issues. In addition to discussing these agenda items, we have offered questions for audit committees to consider when self-assessing their own performance with respect to executing the normal ongoing activities articulated in the…
  • Newsletter

    March 9, 2023
    Today’s unprecedented pace of disruptive innovation in the market and conflicting demands of multiple stakeholders are creating relentless pressure on the CEO. Is the board contributing to the CEO’s performance and ability to function? So, what should board members do to fulfill their responsibilities to shareholders as they assist the CEO in facing the business realities of today — and tomorrow…
  • Whitepaper

    April 5, 2023
    In recent years, increasing pressures from a variety of stakeholders have combined to drive companies toward more sustainable practices in their business operations and greater transparency. The real game-changer, however, has been the proliferation of recent global environmental, social and governance (ESG) reporting regulations, which require a level of reporting far above the voluntary…
  • Newsletter

    November 29, 2023
    Compared to prior years, our suggested 2024 audit committee agenda has taken a bit of a turn due to ongoing and recent market and regulatory developments.A complex business environment: The 2024 audit committee agenda includes important enterprise, governance, process, technology, and financial reporting and disclosure issues that merit consideration by the audit committee beyond its ongoing…
  • Newsletter

    November 8, 2023
    In these disruptive times, how should boards discharge their duty of care and duty of oversight with respect to risk when the models to follow aren’t clear? Is the board’s risk oversight process fit for purpose in today’s dynamic environment?Board engagement with risk and how it is managed has been a topic of interest for many years. While risk has always been present in every business, the…
  • Flash Report

    August 2, 2021
    “Misinformation” and “disinformation” have long been mainstays in the political arena, the climate change debate and even in the public discourse over COVID-19 vaccines. Misinformation represents information that is wrong, a challenge every business must deal with from time to time, whether in the press, analyst communications, social media, discussions at government levels, or other venues.…
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