Bibliothèque de la gouvernance

Comment créer une culture de la gouvernance? Quel est le rôle du comité de vérification? Consultez les ressources exhaustives d’ouvrages de haute qualité sur la gouvernance et découvrez d’autres moyens de devenir un administrateur efficace.


Towards transparency: assurance on KPIs--a practical guide for audit committees and boards

Towards transparency: assurance on KPIs--a practical guide for audit committees and boards

2015-06-01
Institute of Chartered Accountants of Scotland

Disponible en anglais seulement.  
This guidance seeks to facilitate the selection process and sets out some characteristics that may be applied when considering the appropriate KPIs. Rather than defining any specific indicators, the aim of the guidance is to provide insights to audit committees/boards on the source of assurance that might be attributable to each of their reported KPIs and to help them form a view on the relevance and degree of reliability that can be placed on each. This, in turn, will enable them to critically assess whether the existing source of assurance is optimal in responding to the needs of users and other key stakeholders, and how they communicate this. 

What knowledge and skills do directors need?

What knowledge and skills do directors need?

2015-06-01
Leech, Tim; Gupta, Parveen

Disponible en anglais seulement.

This article provides an overview of the risk oversight knowledge and skills required to equip directors to better drive value creation, prevent significant corporate value erosion and, perhaps most importantly, help directors protect their personal reputations as guardians of stakeholder interests.

Defining the gap: the cybersecurity governance study

Defining the gap: the cybersecurity governance study

2015-06-01
Ponemon Institute LLC

Disponible en anglais seulement.

Costly and reputation diminishing cyber attacks have made cybersecurity governance a critical business issue. Concerns about cybersecurity are no longer limited to the IT function. Rather, the possibility of regulatory fines, litigation and costs associated with resolving a security incident has elevated the issue to the boardroom.

Driving growth and setting strategy: the role of board of directors in strategic planning

Driving growth and setting strategy: the role of board of directors in strategic planning

2015-06-01
Pederson, Margaret

Disponible en anglais seulement.
A pivotal and core responsibility of the board of directors is to provide leadership in the development and execution of a strategic plan; its importance mirrors hiring the CEO. 

The great governance debate — towards a good governance index for listed companies

The great governance debate — towards a good governance index for listed companies

2015-06-01
Institute of Directors; Cass Business School

Disponible en anglais seulement.
This report sets out the initial findings from six months of research into the measurement of corporate governance in UK-listed companies. Its purpose is to encourage the study of good governance among UK companies and stimulate a public debate on the importance of corporate governance in rebuilding the reputation of the UK business community.

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