Among the Fortune 100 companies with retirement-age policies, 19% of directorships are held by individuals within five years of reaching the board’s designated retirement age.
Ongoing uncertainty about the conflict minerals rule is causing many issuers to hesitate to expend resources on increasing their disclosure efforts.
A widespread investor campaign for proxy access ignited the 2015 proxy season.
This issue features insights from our audit committee networks.
Big data, integrated reporting and new demands for audit committee are reshaping the reporting landscape. Read more in our Reporting magazine.
Restatements are rare and not all restatements are the same. Clear explanations can help answer investor questions.
Our report provides considerations for audit committees as they monitor whistleblower programs.
The Cadillac tax raises questions and tax considerations that audit committees need to consider as part of a comprehensive management strategy.
According to our survey, CFOs and CIOs are becoming increasingly connected.
This issue compiles material recently published by the EY Center for Board Matters.
An EY Center for Board Matters report discusses the board's role in governing cybersecurity and leading practices boards can use to get ahead of cybersecurity risk.
Shareholder proposals remain high, but many investors prefer to reach agreement. We review how that's playing out this year.
New disclosure trends are sharpening company messaging to investors, while other disclosure practices leave investors seeking clarification.
The recent surge in shareholder activism continues to keep boards on alert heading into the 2015 proxy season. Some companies are taking proactive measures.
Heading into the 2015 proxy season, board composition and renewal are once again in the spotlight for a number of reasons.
As part of the EY Center for Board Matter’s ongoing board diversity series, this year, we highlight three observations about gender diversity on US corporate boards.
Our 2014 update discusses significant investments EY is making as part of its commitment to continuous improvement in audit quality.
We focus on key tax risks and outline strategies for managing the risks more effectively.
As overseers of a company's financial reporting and related processes, the audit committee can play an important role as companies make their disclosures more effective.
This report reviews evolving trends around independent board leadership structures.
Audit committee reporting remains a significant area of change for companies. Audit committees are continuing to go beyond basic requirements to provide more relevant, useful information.
Nearly 40 investor representatives shared with us their key priorities for the 2014 proxy season.
We provide insights for companies doing or planning to do business in China. We also give an overview of the Boards’ new revenue standard.
A review of first-year conflict mineral reporting reveals insights and surprises into the impact of the new SEC rule.
Our latest Global Fraud Survey has found concerning levels of perceived fraud, bribery and corruption across the world.
As companies respond to calls for more meaningful governance disclosure, we review the developing trends in proxy statement disclosures.
Learn why investors are placing increasing importance on non-financial indicators and how big data can improve business performance.
In this issue, we explore trends in shareholder proposals, GHG emissions, government procurement and more.
The role of an audit committee member is increasingly complex and demanding. We share some leading practices to consider.
CFOs continue to be optimistic about the US economy, but less than at the end of 2013, according to a CNBC Global CFO Council poll.
In this issue, we discuss the challenges and opportunities of current digital technologies with questions for boards and audit committees to consider.
Our annual publication examines top areas of investor focus to help boards and management prepare for the 2014 proxy season.
Our publication highlights recent Dodd-Frank rule-making activity for sections of the Act affecting the public company community.
Our 2013 update discusses significant actions and investments EY is making as part of its commitment to continuous improvement in audit quality.
SEC Chair Mary Jo White recently outlined her vision and priorities in a series of public speeches. A new EY report summarizes those perspectives.
In this issue, we discuss the role of directors in handling big data, and how anti-corruption compliance requires big data analytics.