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ACCA P1考官文章 2013年12月(DIVERSIFYING THE BOARD – A STEP TOWARDS BETTER GOVERNANCE)

楼主#
更多 发布于:2013-11-15 16:32
Theresponsibilities of the board of directors have been on the corporate agendafor years. Acting as the agents of shareholders, directors are expectedcollectively to devise operational and financial strategies for theorganisation and to monitor the effectiveness of the company’s practices.

The board of directors forms one of the pillars of a robust corporategovernance framework. This is evidenced by the Organisation for EconomicCo-operation and Development (OECD) Principles of Corporate Governance statingthat
'the corporate governance framework shouldensure the strategic guidance of the company, the effective monitoring ofmanagement by the board, and the board’s accountability to the company and theshareholders'. This, in turn,links to the fundamental concepts of corporate governance – namely, judgment,responsibility and accountability.

Recent academic literature suggests that one of the ways to enhance corporategovernance, arguably, is to diversify the board, which is a new topic added tothe Paper P1,
Governance, Risk and Ethics syllabus in 2013. In the Paper P1 Study Guide,section A3i requires students to (i) explain the meaning of 'diversity' and(ii) critically evaluate issues of diversity on the board of directors. Thisarticle attempts to elaborate on this topic by first introducing the concept ofboard diversity and how it may benefit the organisation, which is followed by adiscussion on the possible costs of board diversity. The article will thenconclude with a comment on the current regulatory initiatives of boarddiversity.
完整版本见附件P1.rar
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