Governance
The mismatch of internal and external social performance reports: four case studies
Category: Research executive summariesPDF 58Kb
Author: G Norris and J Innes
Publication date: 21/02/2006
Explores internal information about social performance for four organisations that publish relatively detailed social performance information externally. Suggests ten recommendations for management accountants who wish to implement internal social performance reporting.
OFR and sustainability roundtable: examining the impact of the OFR on sustainable development and corporate reporting
Category: Technical reportsPDF 103Kb
Author: Danka Starovic and Dr Arlo Brady
Publication date: 01/06/2005
Reports on the discussion of a wide range of experts on the impact of the OFR on sustainability reporting
Enterprise governance - getting the balance right - executive summary
Category: Research executive summariesPDF 150Kb
Author: CIMA and IFAC
Publication date: 01/08/2004
Why corporate governance often fails in companies and what can be done to ensure success. Investigates this using a number of case studies. Defines enterprise governance, explores strategic oversight, and offers tools and techniques including the Strategic Scorecard to help address problem areas.
Enterprise Governance
Category: Discussion papersPDF 31Kb
Author: CIMA
Publication date: 01/07/2004
Our recent discussion paper on Enterprise Governance considers the need for integrated corporate governance and performance measurement structures and strategies.This has been developed in conjunction with the International Federation of Accountants (IFAC).
Find out more about Enterprise Governance.
Enterprise governance - getting the balance right
Category: Executive reportsPDF 733Kb
Author: CIMA and IFAC
Publication date: 01/02/2004
This report develops the concept of Enterprise Governance. Using 27 case studies from various companies world-wide it will demonstrate to you what can go wrong in an organisation, but what can also go right.
The role of the non-executive director: making corporate governance work
Category: Technical guidesPDF 312Kb
Author: Danka Starovic and Cathy Hayward
Publication date: 01/04/2003
Published in April 2003 to the continuing controversy over the Higgs' report on non-executive directors. Emphasises the role that finance professionals have to play in ensuring good governance by providing relevant and timely information to their boards. Also explains wider context of corporate governance to those accountants in business who may have little involvement with the inner workings of a boardroom.
Business transparency in a post-Enron world
Category: Technical reportsPDF 153Kb
Author: CIMA Technical Services
Publication date: 17/08/2002
City culture and the behaviour that drives business reporting will need to change fundamentally if faith in capital markets is to be restored. This briefing explores arguments for improved corporate transparency and disclosure, and methods and processes available.
