In-depth coverage of governance frameworks, risk management, compliance programs, and regulatory developments.
Ethics and ConductThe Justice Department has updated its guidance for evaluating corporate compliance programs, introducing three critical assessment areas that will shape prosecutorial decisions: AI-enabled risk contr
Enterprise Risk ManagementMisconceptions in Cybersecurity Governance Many boards view cybersecurity directives as purely technical compliance exercises. When the NIS2 Directive appeared on executive agendas, the typical respon
Board Committees and GovernanceImagine you re in a risk committee meeting when someone asks: We want to deploy an autonomous agent to handle supplier payments during service disruptions. What could go wrong? The potential for error
Enterprise Risk ManagementThe Challenge The Department of Justice s updated Evaluation of Corporate Compliance Programs (ECCP) guidance from September 2024 presents a new challenge: your existing risk assessment frameworks may
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Board Committees and GovernanceThe Problem with Board Materials Board materials have become a documented governance control failure. Two independent studies revealed that 68% of directors rated their board materials as weak or poor
Ethics and ConductIf you re managing compliance for a company with operations in Mexico, you ve likely encountered the Sistema Nacional de Anti-Corrupción, or SNA. This framework is reshaping how businesses must approa
Enterprise Risk ManagementThe Problem: Why This Matters Now Your Performance Share Unit (PSU) program may be undermining the alignment it s meant to create. PSUs were granted to 95% of S P 500 CEOs last year and now make up 60
Ethics and ConductScope This guide addresses the amendments to Australia s Criminal Code Act 1995, Division 70, introduced by the Crimes Legislation Amendment (Combatting Foreign Bribery) Act 2024, effective September
Enterprise Risk ManagementUnderstanding the Governance Gap Compliance teams are rapidly adopting agentic AI for its efficiency, yet many lack comprehensive AI policies. This creates a governance gap as organizations treat agen
Ethics and ConductThe decision isn t whether cryptocurrencies are the future of commerce. That question has been settled. The question is whether your organization can accept, hold, or transact in digital currencies wi
Enterprise Risk ManagementPurpose of the Template Your organization s current Cybersecurity Framework likely doesn t address AI-specific risks. This template offers a structured addendum that integrates AI considerations into
Ethics and ConductThe Department of Justice s updated Evaluation of Corporate Compliance Programs guidance emphasizes that static policies pose a compliance risk. Prosecutors now scrutinize your processes for updating
Enterprise Risk ManagementRisk managers often rely on assumptions that worked when decisions followed predictable patterns. These assumptions falter when AI enters the picture. The myths below persist because they re based on
Shareholder Rights and MeetingsThe Challenge D.F. King s 2026 proxy season data revealed a significant trend: total shareholder proposal submissions dropped nearly 25% from 2025, hitting the lowest point in a decade. However, this
Sustainability and ESGThe question at hand On August 14, 2026, the U.S. Mission to the European Union raised concerns on social media, formalizing a regulatory standoff: Can the EU impose sustainability due diligence and r
Board Committees and GovernanceThe Challenge: Why This Matters Your auditors are arriving in six weeks, and your control testing documentation is scattered across seventeen spreadsheets. Since last year s audit, three key process o
Ethics and ConductCompliance programs designed for traditional operational and financial risks often falter when AI is introduced. The Department of Justice s September 2024 revisions to the Evaluation of Corporate Com
Ethics and ConductThe Conventional Wisdom When the SEC Office of the Whistleblower reports rising tip volumes, compliance officers often see this as a sign of declining trust in internal reporting channels. The logic s
Ethics and ConductScope of This Guide This guide focuses on maintaining compliance programs during the current pause in U.S. Foreign Corrupt Practices Act (FCPA) enforcement, initiated by an executive order on February
Sustainability and ESGContext: Where These Questions Come From Imagine you re in a governance committee meeting, and someone questions whether your sustainability report should still use the term ESG. Opinions are split. S
