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03 July 2015

Trends in Tax Transparency

By Janet Kerr, Tax Transparency & Total Tax Contribution at PwC Who in your organisation has an interest in tax transparency and has spent some time over the last year thinking about your public tax disclosures? The answer to this question lies increasingly outside the tax department, a response to...

01 July 2015

Viability statements: a work in progress

By John Patterson, Corporate Governance Consultant at PwC Although there’s been no great rush to adopt the 2014 UK Corporate Governance Code early, we’ve now seen some viability statements in published annual reports from, amongst others, Derwent London, BAE Systems, Lancashire Holdings and ICG – three quite different FTSE 350...

24 June 2015

Maximising shareholder value: responsible or reckless?

By Gilly Lord, Head of Regulatory Affairs at PwC Follow @gillylord What is the purpose of business? To maximise returns on the equity invested by shareholders? Or is this a reckless interpretation of the capitalist model? Should business take account of the needs of different groups of stakeholders? What should...

16 June 2015

‘Robust assessment’ – the keystone of the 2014 Code framework?

By John Patterson, Corporate governance consultant at PwC We’re talking to lots of organisations and their clients about the 2014 Corporate Governance Code, particularly about the general levels of awareness and responsibility needed to respond well. But one area that’s raising many questions is the provision that requires directors to...

11 June 2015

Does company size matter when it comes to producing a good annual report?

By Elaine Forrest, Corporate Reporting specialist at PwC Last week the FRC followed up the comments it made in its most recent annual report about the poor quality of reporting by most smaller quoted companies, by launching a programme of measures designed to help these companies improve standards. I welcome...

08 June 2015

Tips for writers of annual reports - from someone who reads them

By Gurpreet Kaur, Corporate reporting manager at PwC Follow @GurpreetKaur_UK Having just finished our reviews of the Annual Report and Accounts of UK FTSE 350 December year end reporters, I want to give all annual report writers out there some food for thought... 1. Ensure YOU are the writer of...

27 May 2015

Ready to walk the walk?

By Simon Perry, Business Resilience and Innovation Leader at PwC The UK Corporate Governance Code is well and truly upon us. Its initial release last year set a wave of unease across many a UK boardroom. An unsurprising reaction when you consider that it doesn’t just mean a few tweaks...

30 April 2015

New UN reporting framework: helping hand or Pandora’s Box?

By Superna Khosla, Integrated Reporting Policy lead at PwC As a group of us at PwC grapple with an implementation guide for integrated reporting, it’s clear that practice is evolving and it’s still early days. Yet here we have another new reporting framework for matters beyond the traditional financials, released...

28 April 2015

Question time: have you got the answers?

By Charles Bowman, Partner at PwC UK boardrooms face a number of questions over the coming months – some over internal matters and some external. Careful thought will be required for all of them. To start with, decisions must soon be made about which accounting rules to apply to UK...

02 March 2015

Boilerplate or business insight? Positive thinking on the 2014 UK Corporate Governance Code at recent roundtables

By Mark O’Sullivan, Director of Corporate Reporting at PwC Follow @MsullsMark After a long and difficult gestation, the 2014 UK Corporate Governance Code is now upon us. There's been a lot of resistance along the way but the denial phase is over - companies are being challenged to look again...