Internationale rapporter og tendenser

Næste vigtige specialkompetence i bestyrelsen: AI-bestyrelsesmedlemmet. Internationalt er der på det seneste udpeget nye bestyrelsesmedlemmer til store selskaber, som stort set alene kommer med kompetencer og erfaring med kunstig intelligens. I en beskrivelse af det nye fænomen hedder det, at ”Surprisingly, last month’s announcement regarding the addition of an Artificial Intelligence (AI) member to the board of Abu Dhabi’s International Holding Company (IHC) does not appear to have galvanized global attention. Co-developed by a local Emirati AI company G42 and Microsoft, Aiden Insight, the first AI board member in the Middle East, is positioned to be a game changer for corporate boards and their regulators worldwide. In fact, it is not the first time an AI board member has been appointed to a corporate board. Exactly a decade ago, Hong Kong’s Deep Knowledge Ventures had assigned Vital as the sixth AI member of its board of directors, marking the first attempt to bring AI to the board not as an enabling mechanism but rather as a decision-maker.”

Geoeconomics: Sådan styrker enkeltlande deres globale økonomisk magtposition. I et forskningspapir fra Stanford med titlen ”A Framework for Geoeconomics” hedder det, at “governments use their countries’ economic strength from existing financial and trade relationships to achieve geopolitical and economic goals. We refer to this practice as geoeconomics. We build a framework based on three core ingredients: limited contract enforceability, input-output linkages, and externalities. Geoeconomic power arises from the ability to jointly exercise threats across separate economic activities. A hegemon, like the United States, exerts its power on firms and governments in its economic network by asking these entities to take costly actions that manipulate the world equilibrium in the hegemon’s favor. We characterize the optimal actions and show that they take the form of mark-ups on goods or higher rates on lending, but also import restrictions and tariffs.”

Er selskabers skattepolitik en del af god selskabsledelse: Forsker har udarbejdet et arbejdspapir om Taxation and corporate governace, hvori det hedder, at ”the article claims that taking into account the corporate governance effects of the corporate tax increases the allure of each one of the potential justifications for the corporate tax (..) In corporate governance terms, there is an alignment of interests between the non-controlling shareholders and the IRS. The mechanisms aimed at enforcing the corporate tax make it also more difficult for controlling shareholders to divert corporate value to their own advantage. In other words, because managerial diversion hurts both tax authorities and noncontrolling shareholders, the two parties have a common goal: reducing managerial diversion.”

Forstå, hvordan I opleves af omgivelserne: What is alternative data? Advokatformaet Cooley LLP har udarbejdet et 16 siders notat om ALTDATA, og om hvordan virksomheder og organisationer bedre kan forstå, hvordam de opfattes af omgivelserne: ”Altdata generally is understood to include information about an organization that is available outside of traditional financial and regulatory reporting channels, press releases, or other authorized materials. It includes data about an organization and its operations that the organization makes public or otherwise discloses to third parties knowingly or unknowingly. Altdata has no standard definition provided by industry groups or regulators, and as such the definition remains inherently fluid. Common sources of altdata include e-mail, information from mobile devices and apps, payment card transactions, geolocation data, social media information, sensors, web-scraped data, internet traffic, Internet of Things-based devices, satellite data, point-of-sale information, and rewards programs. This list is not exhaustive: as the volume of data produced by organizations rises, so too does the volume of altdata, absent operational or definitional reframing. Every organization needs to be aware that altdata about them is widely collected. Altdata is commonly collected and used to identify patterns and obtain insights relevant to or about a target industry, company, or user-base. It is leveraged to gain market intelligence and advantage by using multiple available data points to extrapolate timely and valuable information.”

Morten W. Langer