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  • Survey

    April 5, 2023
    When assessing the top risk issues organizations will face this year as well as over the next decade, one key theme stands out: People and culture are at the top of the agenda. The 11th annual Executive Perspectives on Top Risks Survey, conducted by Protiviti and NC State University’s ERM Initiative, reveals the top risks on the minds of global boards of directors and executives in 2023 and…
  • Blogs

    April 26, 2023
    Last Thursday, the Committee of Sponsoring Organisations of the Treadway Commission (COSO) released interpretive guidance on how to effectively apply the 2013 Internal Control — Integrated Framework (ICIF) — which is currently applied to financial reporting — to sustainability reporting. The guidance results from a project approved by the COSO…
  • Blogs

    May 10, 2023
    Modern business is often defined not only by change, myriad projects and increasing regulation but also by culture, employee experience and well-being. Somewhere in the middle is the sweet spot of positive performance. Julie Wacker, occupational psychologist at Robertson Cooper, spoke to Matt Duncan, a managing director at Protiviti, about finding the balance.
  • Blogs

    July 19, 2023
    The ISSB has released the first sustainability disclosure standards. They’re voluntary, but wide adoption is expected among IFRS reporters around the globe.The standards focus on climate disclosures, targets and metrics, initially through ISSB S2.IFRS reporters will benefit from complying with any applicable European Sustainability Reporting Standards first because of their more comprehensive…
  • Survey

    September 10, 2024
    Explore key findings from our finance survey on CFO transformations and global trends, emphasising tech's role in strategic growth and security.
  • Newsletter

    May 11, 2023
    The increasing complexity of the legal and regulatory landscape is challenging the board’s fiduciary duties. Emerging trends ushering in a call for fairness and transparency should be of paramount importance to directors. Boardroom agendas cover an array of topics but no matter the issue, there are important underpinnings to board oversight and governance.
  • Newsletter

    November 29, 2023
    Compared to prior years, our suggested 2024 audit committee agenda has taken a bit of a turn due to ongoing and recent market and regulatory developments.A complex business environment: The 2024 audit committee agenda includes important enterprise, governance, process, technology, and financial reporting and disclosure issues that merit consideration by the audit committee beyond its ongoing…
  • Infographic

    May 8, 2023
    The Committee of Sponsoring Organisations of the Treadway Commission (COSO) recently released interpretive guidance for organisations about designing, evaluating and achieving effective internal control over sustainability reporting (ICSR) using COSO’s globally recognised Internal Control — Integrated Framework (ICIF), developed in 2013. The intended outcome is to build trust and confidence in…
  • Whitepaper

    August 13, 2024
    In recent years, increasing pressures from a variety of stakeholders have combined to drive companies toward more sustainable practices in their business operations and greater transparency. The real game-changer, however, has been the proliferation of recent global environmental, social and governance (ESG) reporting regulations, which require a level of reporting far above the voluntary…
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