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 2023: Autumn Regulatory Update

September 2023

This autumn, macro topics once again dominate, with boards focusing on forecasting demand and pricing, supply chain disruption, other input cost pressures and challenges in attracting and retaining talent.

On top of these areas, there continue to be many moving parts in the governance landscape and reform agenda, and so this Autumn Regulatory Update is designed to meet two objectives:

  • provide a status update on the regulatory landscape boards need to navigate, and
  • help you set the agenda for the remainder of the year.

We recognise that you have many important business topics on the agenda, but as you plan your board and audit committee agendas for the remainder of 2023 we hope you find this publication useful. To help you explore topics further we provide links both to Deloitte and external source materials.

On the board agenda 2023: Autumn Regulatory Update

On the board agenda 2023

December 2022

As 2022 draws to a close, our annual review of board topics has two objectives – first, to act as a reminder of key matters for the reporting season, and second, to help you set the agenda for the year ahead.

We end the year with the “VUCA” acronym to describe the current business environment: volatility, uncertainty, complexity and ambiguity. Inflation caused by the continuing war in Europe, by supply chain squeezes, by climate impacts on harvests, and by labour and skills shortages is provoking a severe cost of living squeeze. This is compounded by the rapid reversal of historically low interest rates in an attempt to dampen demand and ease inflation.

These are big topics with wide ranging impacts, not only on strategy and operations, but also on corporate reporting, where investors and regulators will be looking for information about the implications for outlook and judgments. We provide an overview of changes in the regulatory reporting landscape; we explore the board’s role in digital transformation and how digital transformation can affect the workforce; in the wake of COP27 we explore climate reporting requirements; we cover new developments in taxation; current areas that are top-of-mind for remuneration committees; finally, we present the usual year end reporting reminders and expectations from the FRC.  

On the board agenda 2023

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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