On the board agenda - half year 2022

At a time when macro topics once again dominate, this half year edition of “On the Board Agenda” has two objectives – first, to act as a reminder of key matters for the half year report, and, second, to help you set the agenda for the remainder of the year, contextualised of course as usual.

In particular, we would like to draw your attention to articles on the following topics:

• Technology – we highlight the interesting findings from the Deloitte Global Boardroom report on the Digital Frontier and we provide some early insights from our review of FTSE100 reporting on cyber risk
• Sustainability reporting – we provide a summary of recent developments to help boards navigate this challenging and increasingly important area of corporate reporting

Government response to the BEIS White Paper – a guide to the new scoping requirements and signposting to more information on the detail of reform package and we provide some areas where boards may wish to get ahead

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 2022 we hope you find this publication useful. To help you explore topics further we provide links to source materials.

Previous reports

On the board agenda 2022

As 2021 draws to a close, our annual review of board topics will stimulate your thinking and help prepare you for the year ahead. Across the board, expectations of business are rising and it is this demanding environment which shapes the articles in this year’s publication.

We provide an overview of changes in the regulatory reporting landscape; in the wake of COP26 we explore new climate reporting requirements; we invite you to challenge your fraud risk assessment processes, and encourage you forward on internal controls; we review the demands on directors when facing cyber risk from the increasing threat of ransomware; we cover new developments in taxation; and we review the demands for better information on diversity and inclusion and considerations for executive remuneration; finally, we present the usual year end reporting reminders from the FRC.