Préoccupations majeures des Boards en 2012


Voici, selon The Harvard Law School Forum on Corporate Governance and Financial Regulation (blogs.law.harvard.edu), un résumé des préoccupations majeures des Boards en 2012.
 
 
 
The SEC enforcement agenda and whistleblower bounty program, CEO succession, executive compensation, and IT risk were among the issues on audit committee members’ minds as they met in December and January at three audit committee peer exchanges hosted by the PwC Center for Board Governance.
 

Comment le Board peut-il aider à prévenir la fraude dans les entreprises ?


Très bonne analyse de Richard Leblanc dans Canadian Business sur les moyens à prendre en vue de prévenir la fraude dans les entreprises. C’est de plus en plus une responsabilité du Board de s’assurer que les organisations mettent en place les bons mécanismes de surveillance.

Prévenir la fraude dans les organisations – Does Canada have a…

« The issue raises many questions, but among them are a couple I’m particularly interested in: do directors on boards play a role in detecting and deterring fraud, and can they be held responsible, or even liable, if they do not fulfill this role properly? Increasingly, the answer to both is yes, especially given new U.K. and U.S. legislation following the financial crisis.

A bank director once told me that the number one role of a director was to watch for fraud. That may be true. So here is a list of 10 red flags and suggestions based on my work with companies accused of fraud or other malfeasance—some were pretty high profile ».

Lire l’article pour connaître ces dix mises en garde.

Le mode de gouvernance de Facebook est-il à risque ?


Je suis d’accord avec les propos de mon collègue Richard Leblanc. Son article, dans Canadian Business, soulève plusieurs questionnements fondamentaux pour les experts en gouvernance. Comme il y plusieurs points de vue différents sur le sujet et que tout le monde s’entend pour affirmer que l’opération est légale, il y a matière à concevoir un beau cas en gouvernance, créatrice de valeur, et en stratégie de conservation du contrôle de l’entreprise. Qu’en pensez-vous ?

Facebook’s board is a recipe for disaster

« Facebook’s governance has been described by Businessweek as resembling a “dictatorship” and by a Wall Street Journal blog as “Governance = Zuckerberg.” Under the public offering, 27-year-old Mark Zuckerberg owns almost 60% of supervoting shares, is chair and CEO, can name a successor CEO and has complete control over the nomination process for directors ».

La diversité – un avantage concurrentiel crucial !


Forbes – 16 janvier 2012 – Cet article fait la démonstration que la diversité des ressources humaines fait la différence en terme de productivité et d’innovation.

In his wonderful book, The Difference: How the Power of Diversity Creates Better Groups, Firms, Schools, and Societies, (Princeton, 2007) Scott Page shows in detail and with considerable intellectual rigor when diversity does lead to better outcomes and how and why, as well as when it doesn’t.

La diversité – un avantage concurrentiel crucial !

The New role of the Chief Risk Officer


Le nouveau rôle du Chef de la gestion des risques

 

 The Evolving Role of the Chief Risk Officer « ERM Advantage ermadvantage.com 

In working with different sized institutions to develop an enterprise risk management program, some of the questions that tend to come up relate in particular to the Chief Risk Officer’s (CRO) role, including:

  1. To whom should the CRO report?
  2. Does the CRO only work on the risk framework or can (or should) he participate in risk assessments?
  3. Does the CRO own any of the risks?