CIMA Performance Reporting to Boards a Guide to Good Practice

CIMA Performance Reporting to Boards a Guide to Good Practice

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Original Source: CIMA

Many post-Enron discussions about corporate governance have focused almost exclusively on the responsibilities of directors and the structure of boards. This is hardly surprising – after all, a company’s survival ultimately depends on the effectiveness of its board’s decision-making processes. But boards don’t exist in a vacuum. In order to make the right decisions, directors must base them on good-quality, timely information on how their businesses are performing. The quality of performance reporting to boards is therefore one of the key factors affecting companies’ competitiveness…

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