Governance i FTSE 350: Mere om hvordan bestyrelsen arbejder

I den årlige kortlægning fra Grant Thornton om udviklingen i corporate governance i de engelske FTSE 350 selskaber hedder det blandt andet, at “this year’s changes in corporate governance and reporting seek to promote greater transparency about how boards operate, particularly how the balance between short term performance and long term sustainability will be maintained. Our findings show that in many areas companies are still finding their way. However, we are encouraged by the level of debate that recent changes have provoked between boards, investors, auditors and other interested parties. Dialogue between stakeholders is the bedrock of effective governance and we are interested to see whether a consensus emerges over the coming years.” Informationskvaliteten i de engelske regnskaber ses som meget varieret, især efter introduktionen af den “strategisk rapport” sidste år: “At the same time, the strategic report was introduced this year to provide shareholders with “a holistic and meaningful picture of an entity’s business model, strategy, development, performance, position and future prospects”. The Strategic Report Regulations include the requirement to provide additional non-financial information, such as levels of greenhouse gas emissions, the gender split of the workforce, and community and human rights issues, where material. To reflect such changes, some companies have significantly rethought their approach to reporting. Their efforts have delivered a greater variation in the quality of annual reports than in the whole 13 years that we have been monitoring UK reporting.”