tailieunhanh - Lecture Corporate governance and ethics: Chapter 15 - Rezaee

Chapter 15 - Emerging issues in corporate governance. After completing this chapter, students will be able to: Understand emerging issues and the challenges, opportunities, and improvement they present to corporate governance, realize the importance of maintaining investor confidence worldwide, understand the initiatives being taken toward convergence in corporate governance, | erging Issues in rate Cor Cha ernance Zabihoilah Rezaee Corporate Governance and Ethics Understand emerging issues and the challenges opportunities and improvement they present to corporate governance. Realize the importance of maintaining investor confidence worldwide. Understand the initiatives being taken toward convergence in corporate governance. Recognize the importance of SEE performance. Understand the emerging shareholder issues pertaining to the nomination process voting system proxy statements and regulations and possible improvements to these processes. Illustrate the challenges to director independence nomination compensation composition and evaluation and how those challenges can be met. Show the challenges that arise from unresolved financial reporting issues including financial restatements enhanced business reporting forward-looking financial reports and stock option accounting and how they can be addressed. Understand antifraud programs and controls designed to strengthen the reliability of financial reports. Define the emerging audit issues in the post-SOX era and solutions to these issues Key Terms Basel Committee for l ll lllieilisin Corporate social responsibility Corporate sustainability repoltin Enhanced business reporting e Global Reporting Initiative GRI Governance Metrics International GM International Corporate Governance Netw International Financial Reporting Standards I International Monetary Fund Key performance indicators KPIs

• Quản trị kinh doanh
• Corporate sustainability reporting
• Corporate governance
• Corporate ethics
• Lecture Corporate governance and ethics
• Corporate social responsibility
• Global reporting initiative