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The 2023 board agenda

Harvard Corporate Governance

Introduction The more things change… On the board’s agenda first focused on the upcoming year’s “hot topics” in January 2018. [1] We discuss below some of the critical topics that have remained relatively constant in the past five years, as well as new and emerging topics that will likely be on the board’s agenda in 2023.

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On the Audit Committee’s Agenda: What’s on the Horizon for 2022

Harvard Corporate Governance

The past year has made it clear that many of the fundamental changes to organizations that were brought on by the pandemic are here for the long haul. Parsons, Ms. Clemente, and Nidhi Sheth. Introduction.

Finance 324
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The Evolution of ESG Reports and the Role of Voluntary Standards

Harvard Corporate Governance

We study ESG reports at two units of analysis: the document-year level and document-topic year level (“the topic level,” going forward). topic-level analysis) to understand the rich heterogeneity within these documents. We find that the language used within topics has evolved as the operating environment has changed.

Start-ups 270
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Prioritizing Human Capital — Modern Challenges and the Board’s Role

Harvard Corporate Governance

For example, many of the topics under ESG are workforce-related matters that have become front and center for many boards. The global pandemic helped accelerate many of the issues driving these discussions, but it wasn’t the sole impetus.

Equity 247
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How Issuers and Investors Can Find Common Ground on ESG

Harvard Corporate Governance

The global focus on climate change, alongside pandemic challenges and social justice movements, which helped highlight social concerns, have helped drive sustainability activities to the top of the agenda across the corporate world. Demand: Investors want more transparency on ESG topics, more quantitative (vs.

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Board Effectiveness and the Chair of the Future

Harvard Corporate Governance

Huge forces are redefining the role in real time: unforeseen events, such as the pandemic and geopolitical disruption, adding to the inexorable challenges of digital transformation, climate change, heightened regulation, and investor scrutiny. What has changed is the depth and breadth of that involvement.

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Perspectives Paper: Market Value, an Established Basis of Value

IVSC

In our first perspectives paper, Challenges to Market Value , the IVSC Tangible Assets Board (TAB) explored a number of topics pertaining to Market Value, which is one of the most common basis of value used in valuations. How do we define what the ‘market’ is and how does this impact on Market Value?