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‘NACD Directorship’ magazine articles

Recently published board-relevant perspective

Deloitte leaders share insights on the challenging, emerging topics faced by today’s board members as published in the ‘NACD Directorship' magazine.

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Harness the power of ESG transparency

January/February 2020

Sustainability is going mainstream. The number of S&P 500 companies publishing some form of sustainability disclosure increased from 20 percent in 2011 to 86 percent in 2018, according to data from the Governance & Accountability Institute. Furthermore, the Investor Responsibility Research Center Institute found that 40 percent of the S&P 500 now voluntarily address some aspect of sustainability in financial filings. Companies are also recognizing that simply providing data may not go far enough for investors; accordingly, 36 percent of S&P 500 companies now obtain assurance on select environmental, social, and governance (ESG) information in their sustainability reports, and three percent obtain assurance on sustainability reports as a whole.

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The tech-savvy necessity: Preparing the board to go beyond the digital frontier

January/February 2020

Technology governance and oversight in the boardroom, in recent years, has largely reinforced the necessity to defensively protect and preserve an organization and its assets. Increasingly, boards are shifting the tech focus to understand how technology can also be leveraged offensively to create and enable new opportunities, business models, and revenue sources. As a result, many board members are seeking to understand the business impact of emerging technology trends to better exercise oversight without stepping into management’s role—in other words, keeping their "fingers in and noses out."

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Governing through regulatory change: A focus on financial reporting, accounting, auditing, and related governance matters

December 2019

Effective boards remain informed of regulatory priorities (whether directly or with the assistance of their committees) that impact financial reporting, accounting, auditing, and associated governance matters. Keeping these regulatory priorities top of mind is helpful to directors as they engage with management to understand how their companies are monitoring and adjusting to regulatory changes. The US Securities and Exchange Commission (SEC), the Public Company Accounting Oversight Board (PCAOB), and the Financial Accounting Standards Board (FASB) have put forward agendas that they are aiming to take action on in 2020.

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M&A: Five key items on the board’s agenda

November/December 2019

Merger and acquisition (M&A) activity continues to be a key component of strategy for companies addressing a variety of opportunities and challenges. Corporate boards play a critical role, overseeing management’s efforts to drive shareholder value for every M&A deal. Which raises the question: Can boards be doing more?


Director Tip Sheet: Filling in the Missing Pieces on Boardroom Diversity

Despite a few gains for some demographic groups, the findings of the Missing Pieces Report: The 2018 Board Diversity Census of Women and Minorities on Fortune 500 Boards indicate that progress on board diversity remains slow. This news comes amid converging trends that are pushing public-company boards to diversify more quickly. Among them are shifting US demographics and a growing body of research that links greater diversity with stronger value creation and risk mitigation.

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Being intentional about achieving board diversity

September/October 2019

Existing somewhere between perception and fact is the notion that it is difficult to get your first board seat. While aspiring directors across demographics often struggle to get their initial break, research suggests that it might be even more challenging for women and minorities.

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Five questions to ask when creating a tech-savvy board

September/October 2019

At a time when technology is the driving force behind change and growth in the business world, leaders must be able to anticipate and adapt to new technology. Yet a recent survey conducted by Deloitte revealed that only 26 percent of employees believe their organizations are "ready" or "very ready" to address the impact of disruptive technologies.

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The inclusion imperative: How boards can encourage belonging

July/August 2019

The push for diversity on boards continues to be a front-and-center conversation among the investor and corporate governance communities. Shareholders, employees, customers, and business partners are increasingly pushing for their organizational leadership to better represent the demographics of the general US population. As a result, organizations are beginning to see some progress, however incremental in nature.

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Fortune 500 companies move the needle on board composition and diversity

March/April 2019

As the United States becomes more diverse, forward-thinking boards of large-cap companies are determining ways to increase the number of women and minorities in the boardroom and to be more representative of key stakeholders, including customers, employees, and investors.

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Social media and its importance to the board

January/February 2019

Directors should keep current on how their companies are using social media platforms and artificial intelligence to engage with customers, employees, and other stakeholders, and to fully understand what processes are in place to mitigate and respond to risks.

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Mergers and acquisitions: What should boards expect in 2019 (2019 Projections on Emerging Board Matters)

November/December 2018

Based on findings from the Deloitte 2019 M&A trends report, this article features four strategies that boards may consider to prepare for future mergers and acquisitions transactions: increase deal review rigor, develop multiple deal scenarios, improve technology proficiency, and apply cross-border deal experience.

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2019 Securities and Exchange Commission and other regulatory priorities (2019 Projections on Emerging Board Matters)

November/December 2018

This report is designed to give corporate directors and senior executives a comprehensive overview of major business and governance issues likely to demand board focus over the coming year. The report begins with an introduction from NACD, highlighting survey findings about leading board priorities for 2019, and follows with four partner contributions that provide distinct insights and projections on the following themes: business risks, climate change, M&A, regulatory priorities, and board composition and succession.

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Blowing up best practices

November/December 2018

Can companies be innovative if they are relying on the business practices that work for other companies? That’s the question posed in Detonate: Why—And How—Corporations Must Blow Up Best Practices by Geoff Tuff and Steven Goldbach (Wiley 2018). Geoff Tuff addresses key concepts and practical approaches outlined in the book.

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Diversity and inclusion: An impact on total rewards – Power of difference supplement

September/October 2018

Human resources topics including diversity, inclusion, and gender pay equity are being discussed in boardrooms, and pay for performance is getting renewed board attention due to the 2017 tax law changes. Research suggests that investors and other stakeholders believe business should step up and address these fundamental societal issues.

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In times of change, enlist a motley crew

September/October 2018

Successful leaders recognize the power that diversity of perspective offers. When people with different ways of thinking and working come together, there’s great potential for more creative problem solving, sounder decision making, and stronger performance—all enviable outcomes.

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Safeguarding the crown jewels: The board’s role

July/August 2018

The effectiveness of cyber risk governance is dependent on the board’s ability to determine whether management is effectively executing its duties and responsibilities for managing cyber risk. Boards that do this well direct questions to management about the crown jewels and require strategic reporting that enables objective measurement of key cyber risks over time.

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Unlock performance and value through culture

March/April 2018

How many boards actively consider the benefits of a strong culture on company performance and value creation? It's a question that directors should consider discussing. According to Deloitte's 2016 global human capital report, 82 percent of more than 7,000 surveyed executives said that culture is a potential competitive advantage, but only 12 percent believed they had the right culture in place at their organizations.

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The board's role in shaping digital transformation

January/February 2018

For some organizations, a digital transformation will require building or evolving the company culture to embrace a new view of what exceptional customer experience means. Such change to the company's core may be challenging, but necessary to move up the digital transformation maturity curve before competitors do.

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