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Please be aware that as of Monday 3rd April 2023 the ability to register as a new CIMA Candidate or re-activate your CIMA account has been suspended and will not be available until Tuesday 3rd May.
There will be a scheduled maintenance on Saturday, 1st of April at 17:30 BST to Sunday, 2nd of April at 9:00 BST. Users can still access MyCIMA to schedule or start an Exam but other MyCIMA services will not be available. Users will not be able access Study Planner, CGMA Store, CGMA.org, and Competency and Learning. In the meantime, we apologize for any inconvenience caused.

Jun 2013

Tomorrow's corporate governance - the case for the board mandate

Boards are operating in ever more complex and challenging business environments. At the same time, their behaviour and standards are coming under increasing external scrutiny, for example through the Financial Reporting Council (FRC) and Walker Reviews in the UK.

This scrutiny is driven by broader concerns about a range of issues including trust, the environment, the increasing volatility of capital markets, and the capability of boards as custodians of the company ensuring its resilience for the longer term.

This publication champions the concept of a ‘mandate’ which sets out the ‘essence’ of the ‘character’ and distinctiveness of the company. We believe this ‘working charter’ can help boards navigate their way through increasingly choppy waters by facilitating more effective strategic engagement.

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Tomorrow's corporate governance - the case for the board mandate