Voici les résultats d’une vaste enquête menée par PwC sur la situation de la gouvernance aux États-Unis.
Center for Board Governance pwc.com
This survey by PwC collects the opinions of more than 1,000 directors serving on the boards of the top 2,000 publicly traded companies (by revenue) listed with the NYSE Euronext, the NYSE Amex, and the NASDAQ OMX Group stock exchanges. The survey covers such relevant issues as risk management, compensation, director evaluations, director experience mix and board diversity, to name just a few.
In April 2010, 10,000 US corporate board members received the 2010 Annual Corporate Directors
Survey (formerly know as What Directors Think) research study questionnaire. Surveys were
returned by 1,110 corporate board members for an 11.1% response rate. 819 separate boards are
represented among these 1,110 directors.
Highlights of the survey findings:
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Directors believe the three most important factors that should be considered by compensation committees to improve CEO pay policies are: (1) ensure peer group companies are realistic, (2) re-evaluate compensation benchmarks, and (3) set minimum stock ownership guidelines and holding periods. It is interesting to note, none of these factors was considered as part of the Dodd-Frank Act.
- Of the new proxy disclosures required in 2010, directors believe the disclosures on (1) board oversight of risk, and (2) qualifications and experiences of directors provide the most value to investors.
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Over ninety-seven percent of responding directors believe the audit committee is effective or very effective in its ability to monitor accurate financial reporting.
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The most important « red flag » for directors to step up their board involvement is an earnings restatement. Ninety-five percent of directors listed this as important or very important.
Gouvernance | Jacques Grisé 