Both “Big R” and “Little R” restatements are affected by the Dodd-Frank holdover regulation.

Amid today’s heightened competition for directors, it’s essential to create a comprehensive plan for paying them.

Technology, sustainability and talent are among the topics forcing committees to change how they do business.

Directors should be able to identify the signs that a company would benefit from advanced digital processes.

Digital transformation is the business world’s latest and greatest buzzword. A quick online search will return a variety of definitions, each with some small twist on the concept of implementation of technology to improve business processes. While defining this seemingly “black-box term” is certainly important, understanding the benefits of digital transformation is where one can begin to value and appreciate the excitement surrounding the process.

Finding the new top executive can’t be all about culture fit. 

Boards must become more digitally savvy to help guide companies through transformations.

Ten actions the board can take now!

There is significant speculation today about what will be expected of public companies and their boards around environmental reporting and consideration of risks. While the exact form this will take is under debate, one thing is certain — companies must ensure that directors individually and their board as a whole are prepared for this increased responsibility. So, what do directors need to do to prepare themselves, and what actions should the board take collectively?

An efficient board must set the tone for a company’s cybersecurity prioritization.

Activists are launching more campaigns, and they are finding more success.

Meanwhile, the best home for ESG oversight is still up for debate.

In its recently released fall board pulse survey, Proactive Governance to Address Recessionary Pressures, BDO USA sought to pinpoint the obstacles boards currently face and what strategies they use to overcome them. The survey found that boards prioritize the driving of growth and planning for recessionary declines in product or service demand.