Insight Search Search Submit Sort by: Relevance Date Search Sort by RelevanceDate Order AscDesc Newsletter November 29, 2023 Assessment Questions for Audit Committees to Consider 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… Whitepaper August 13, 2024 Regulations and Demand for Accountability Set the Tone for the Future of ESG Disclosures In den letzten Jahren veranlasste zunehmender Druck verschiedener Interessengruppen die Unternehmen zu nachhaltigeren Geschäftspraktiken sowie zu mehr Transparenz. Newsletter November 29, 2023 Setting the 2024 Audit Committee Agenda Im Vergleich zu den Vorjahren hat sich die von uns für 2024 vorgeschlagene Agenda des Prüfungsausschusses aufgrund der aktuellen und jüngsten Markt- und Regulierungsentwicklungen ein wenig verändert. Flash Report December 13, 2023 EU Lawmakers Reach Agreement on AI Act, Creating Regulatory Framework Addressing Risks of AI Im Dezember erzielten der EU-Rat sowie -Parlament nun eine vorläufige Einigung über das EU-KI-Gesetz, den die Europäische Kommission bereits 2021 vorschlug. Dort werden Regeln, Definitionen sowie Verbote für bestimmte Anwendungen vorgeschrieben. Survey July 25, 2022 Energy and Utilities Executive Perspectives on Top Risks 2021 & 2030 The range of uncertainties facing Energy and Utilities business leaders around the globe is overwhelming. Challenges triggered by a once-in-a-century pandemic continue to unfold, combined with numerous other risk issues, such as growing social unrest and polarisation, and ever-present challenges associated with technology, digital transformation and innovation. Staying abreast of emerging risk… Newsletter August 16, 2021 The World Is a Zoo: Framing Risks in the Boardroom As disruption and the unexpected have become the norm in many industries, clarity is needed around framing the boardroom risk conversation. In 2009, in the wake of the great financial crisis, the National Association of Corporate Directors (NACD) published a report on the board’s risk governance process, recommending five risk categories for boards to differentiate risks for discussion… Newsletter October 18, 2021 Is Your Company Part of the Energy Revolution? Informed organisations in all industries are establishing carbon emissions reduction and net-zero carbon emissions targets. Directors’ conversations on strategy have an important role in businesses’ energy transformations. Energy consumption is a priority. The introduction of renewables continues as costs decline. The percentage of electricity consumed through non-fossil fuel sources — solar,… Blogs August 30, 2023 Adoption of European Sustainability Reporting Standards Starts the Clock for Preparation Am 31. Juli 2023 verabschiedete die Europäische Kommission die EU-Nachhaltigkeitsberichtsstandards (ESRS), welche die CSRD mit spezifischen Berichtsrichtlinien für betroffene Unternehmen unterstützen. Infographic May 8, 2023 Infographic | COSO ESG Guidance Webinar: Internal Control Over ESG Operations, Compliance & Reporting The Committee of Sponsoring Organisations of the Treadway Commission (COSO) recently released interpretive guidance for organisations about designing, evaluating and achieving effective internal control over sustainability reporting (ICSR) using COSO’s globally recognised Internal Control — Integrated Framework (ICIF), developed in 2013. The intended outcome is to build trust and confidence in… Newsletter February 8, 2023 The Top Risks for the Next Decade: A Global Perspective Eine weltweite Online-Umfrage, die im Herbst von Protiviti und der ERM-Initiative der NC State University unter 1.304 Führungskräften und Direktoren durchgeführt wurde, zeigt, dass sich die Risikolandschaft in den nächsten 10 Jahren stark verändern wird Load More
