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May 2013 Hot Topics
Is Your Board Governing Itself Effectively? Corporate governance is an essential element that assists boards in carrying out their fiduciary responsibilities. It also helps boards improve their overall operating effectiveness. High-performing boards understand that the infrastructure, effectiveness and engagement are not an exhausted list for board governance. This edition of Deloitte’s Hot Topics discusses the key areas that can help boards operate more efficiently in order to make informed decisions.

Upcoming Deloitte Dbriefs Webcasts June 4, 2013 Sustainability Reporting: Is the Picture Getting Clearer? June 25, 2013 2013 Proxy Season Highlights and Other Corporate Governance Developments June 27, 2013 Quarterly Accounting Roundup: An Update of Important Developments View more events

What’s New?
Board Governance Enterprise Compliance: The Risk Intelligent Approach Whether your organization is highly regulated, unregulated, public, or private, it is likely that compliance is a core business issue on your immediate agenda. This publication explains key components of enterprise compliance and offers senior executives and board members a practical guide to ask questions about their own compliance efforts.

Nominating/Corporate Governance Committee Board Diversity: Let's Make It Personal A board seeking diversity will typically consider gender. discusses the . and professional background. Companies In its 2012 annual corporate governance survey. May 2013: The Road to Convergence The FASB and IASB have collaborated for several years on an initiative to improve. visit Deloitte Touche Tohmatsu Limited’s Global Center for Corporate Governance homepage. You can also submit an article to be considered for publication. offers his perspective on the use of social media in this piece. and lease accounting. streamline.S. Center for Corporate Governance. For countryspecific information. This Audit Committee Brief highlights recent standard-setting developments and includes questions audit committees should consider in preparing for changes. Now there is a new use of social media: recent SEC guidelines allow companies to use social media websites such as Twitter and Facebook to make key announcements as long as investors are informed which sites will be used. Among the significant areas being addressed are revenue recognition. Deloitte LLP. In this article. Bob Kueppers. published by NACD Directorship Magazine. the boardroom. which was published in Directors & Boards. Your Opinion Matters! Please complete a brief survey regarding the Center for Corporate Governance website and offer suggestions on how it can be improved. ethnicity. managing partner. When finalized. these new standards have the potential to dramatically change the way companies account for many of their most common transactions. Compensation Committee How Has Compensation Governance Evolved?: 2012 Trends in Corporate Governance of the Largest U. Do You Know? Access to corporate governance resources around the world is now available. 40 percent of companies admit to having no social media training or governance in place. chairman of the board of Deloitte LLP. and converge key accounting standards. Deloitte created the Business Chemistry model to reveal distinct patterns of personality-linked behavior.Submit Ideas for Content Please contact us to suggest an idea or topic that you would like to see addressed on the website. Shearman & Sterling noted that companies have reassessed how they are paying their executives and how they present this information to shareholders. Punit Renjen. and their impacts on business relationships and ultimately. Audit Committee Audit Committee Brief. Lead or be Left Behind: A Chairman's Perspective on Social Media Despite how important social media is. This survey highlights director and executive compensation trends as well as recommended practices that have emerged in the past year. It also refers to the variety of personalities that coexist in the boardroom. financial instruments.

a substantial contraction of fiscal policy appears to be offset by other positive factors. In the United States. In this article. Back to top Last Month’s Top Hits Audit Committee Brief. The global economic environment shows signs of improving. and Vietnam. Singapore. boards may reach out to compensation professionals. April 2013: Charting the Course: Audit Committee Annual Activities Audit Committee Resource Guide Audit Committee Leading Practices and Trends . Troubling events keep getting in the way of an unambiguously positive story. Singapore. Deloitte Periodicals Global Economic Outlook – 2nd Quarter 2013 The second-quarter edition of the Global Economic Outlook offers timely insights from Deloitte research economists about the trends and events that are shaping the marketplace. and a weak banking system. Pearl Meyer & Partners provides 10 steps directors should consider during a CEO transition. Asia Pacific Economic Outlook – China. Japan. Singapore’s economic growth is turning out to be weaker than expected. but many directors have limited experience in managing such changes. As Vietnam continues to struggle with falling GDP growth rates. After decades of economic stagnation. What You Need to Know About CEO Transition CEO succession planning is a key board responsibility. Chinese inflation has abated and credit expanded. For support.business chemistry model and the characteristics of the personalities identified. the story appears to be getting better. Still. but in fits and starts. mounting levels of bad debt. the government has introduced measures to restructure the banking system and boost private enterprise growth. Japan. contributing to optimism that a revival of economic fortunes is underway. Japan is focusing on reviving growth. Financial market stress in Europe remains at manageable levels despite the crisis in Cyprus. and Vietnam The April 2013 edition of the Asia Pacific Economic Outlook gives a near-term outlook for China.

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