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  • Whitepaper

    May 17, 2023
    This paper explores the differences between cash-based and equity-based Long-Term Incentive Plans (LTIPs) and how to choose between them based on various factors. Cash-based LTIPs offer executives a guaranteed cash reward when certain performance targets are met, while equity-based LTIPs offer stock options or restricted stock units (RSUs) that align executives' interests with those of the…
  • Client Story

    May 12, 2022
    At a price tag of almost $50 billion per year,[1] retail industry losses due to inventory shrinkage are significant. Measuring inventory shrink is a must because it directly impacts gross profit and businesses cannot improve on what they cannot or do not measure — and inventory is no different. Measuring shrink is challenging, particularly if inventory processes lack transparency or the…
  • Flash Report

    July 31, 2023
    On 26 July 2023, the U.S. Securities and Exchange Commission (SEC) adopted amendments1 to its rules on cybersecurity risk management, strategy, governance and incident reporting by public companies subject to the reporting requirements of the Securities Exchange Act of 1934. The SEC’s view is that cybersecurity threats and incidents pose an ongoing risk to public companies, investors and market…
  • Whitepaper

    April 17, 2024
    Environmental, social and governance (ESG) guidance, stakeholder demands and regulatory mandates are evolving and becoming more specific, and the time of taking a “soft approach” to sustainability reporting has passed. As the need to provide, or prepare to provide, limited and/or reasonable assurance in sustainability reporting grows, internal audit’s role in the reporting process becomes obvious…
  • 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…
  • Newsletter

    June 12, 2024
    Acute talent shortages across numerous industries underscore the risks emanating from outdated, reactionary approaches to managing people, succession and culture. The question arises, what is the board’s role in forging a 21st-century approach to managing talent?Changing times have led to fleeting employee loyalty, as talented individuals have more options than ever before with greater…
  • Flash Report

    December 13, 2023
    On December 8th, after two and a half years of negotiation, the Council of the EU and the EU Parliament finally reached a provisional agreement on the EU AI Act, which was first proposed by the European Commission in 2021. The agreement creates legislation that introduces harmonised rules and definitions for those using AI systems and putting those systems into service and bans certain types of…
  • Newsletter

    August 10, 2023
    With technology clearly a material driver of change, boards of larger companies are trending toward a more strategic focus on technology. Should your board be a part of that trend?Why it matters: The board community has been acknowledging the speed of disruptive innovation, largely driven by emerging technologies.Yes, but: There are also considerations pertaining to speed-to-market, technical…
  • Client Story

    February 16, 2023
    Rising energy prices and the resulting profitability typically generate a flurry of merger and acquisition activity in the oil and gas sector. The deals frequently target organisations that are independent and entrepreneurial in spirit — companies that have amassed a significant but often underdeveloped asset base and whose processes generally have not kept up with the growth of the company. The…
  • Whitepaper

    May 22, 2023
    This paper discusses the three categories of hydrogen production. It highlights that energy transition is a process and that green hydrogen is the most viable long-term option for sustainable energy production. Green hydrogen policies need to be created to enable comparison with other energy sources. These should ensure consistency and compatibility with emissions for other commodities and enable…
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