Board leadership is more than the presence of a unique skill, perspective or diversity of thought that will meet the organization’s needs and close its gaps. Board members represent the company at its highest level, and they should continually and proactively assess risk tolerance and set clear expectations for management’s execution of strategy and reporting on relevant key performance indicators.
From oversight of enterprise risk management to audit quality, compliance, internal controls and the integrity of financial and nonfinancial reporting, we help directors stay apprised of new rules and regulations to bolster investor confidence in capital markets.
Practice Aids
- Illustrative AC Charter
- AC Self-Assessment
- Audit Committee Requirements
- Audit Committee Pre-Approval of Services
- Newsletter: Quarterly Audit Committee Agenda
- Guide: A Practical Guide to the Board’s Oversight of Fraud
Resources
- Report: BDO Audit Quality Report
Oversight of human capital management, from staff to C-Suite, continues to be fundamental to corporate strategy. Traditional committee responsibilities have expanded to include evolving rules, disclosure trends and emphasis on social matters, pay-related and employee welfare practices. Our resources and timely studies help directors align compensation and benefit planning with performance, attraction and retention goals.
Resources
- Report: The BDO 600: 2025 Studies of Executive and Board Compensation Within Mid-Market Public Companies
- Insight: Guiding the Human Side of AI
- On Demand Webcast: 2026 Compensation Committee Priorities
- On Demand Webcast: Leading Practices in Compensation Committee Oversight of Human Capital
Increased importance is being placed on governance structure, board composition and stakeholder engagement that align with corporate strategy and purpose, inclusive of ESG considerations. Effective governance requires a thoughtful director nomination and selection process prioritizing diversity of perspective, skills and experiences. We support strong governance with sample documentation and insights to promote sound processes, policies and communications.
Resources
- Podcast: How Should Directors Navigate Differing Governance Structures and Frameworks
- Insight: Trust and Communication: Bridging the Gap Between the Board and C-Suite
- Podcast: Views from a Board member and Active Investor
- Podcast: Succession Planning from the Activist Perspective
- Podcast: Board Refreshment Process
Corporate Governance Insights
Explore our most recent resources and thought leadership.
