Governance in focus

A deeper dive

Our Governance in focus series provides a deeper dive, guidance and views on key aspects of the latest developments.

On the board agenda – the 2018 reporting season

As 2017 draws to a close, our review of hot topics for boards and committees for the 2018 reporting season covers both areas of regulatory focus as well as emerging themes. From responding to the ever-increasing threat of cyber attack, demonstrating the board’s consideration of broader stakeholder interests in decision making and calls for enhanced commentary on longer term prospects and all with the backdrop of Brexit and increasing heat on individual director accountability. There is much more to consider than usual.

On the board agenda - 2018

On the audit committee agenda

On the audit committee agenda supplements our comprehensive November round-up with a summary of additional pertinent matters for audit committees to inform 2017/18 annual reports, including:

  • the FRC’s Financial Reporting Lab’s report on risk and viability reporting, in particular the FRC’s call to separate the discussion on long term prospects and viability, and the call for a much greater time horizon on prospects; 
  • the FRC’s Audit and Assurance Lab’s report on audit committee reporting in annual reports; and
  • the FRC’s Audit Quality Review team’s thematic review on materiality. 
Audit committee agenda - 2018

Our governance library

Explore our governance library to find recent editions of our governance publications and updates.  Directors may register to receive updates by email and can become members of the Deloitte Academy to attend briefings and debate topics in a private setting. For further details contact

The Global Center collaborates with Deloitte member firms to promote dialogue and activity on the critical topic of corporate governance and its impact on corporations and their boards, investors, and others.

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Governance in brief

Our Governance in brief series give you a summary of the latest corporate governance developments, incorporating details of the source, relevant dates and links to further information.

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