Reporting Results

This page outlines a collection of information on our website regarding reporting.  You can refine these search results using the options provided in the left-hand menu.

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  • 01 Dec 2014

    Assurance on Integrated Reporting, an exploration of issues

    On 1 December 2014, the Australian Institute of Company Directors lodged a submission in response  to the International Integrated Reporting Council’s (IIRC) discussion paper, Assurance on Integrated Reporting, an exploration of issues. In its submission Company Directors highlighted tha...

    Content Type: Policy Submission

  • 01 Dec 2014

    Earnings guidance slashed for 2015

    John M Green suggests boards rethink whether volunteering of earnings guidance is worth the effort and the stress. “Prediction is very difficult, especially if it’s about the future,” said soccer player and Nobel Prize-winning physicist, Niels Bohr. Crystal balls are always clo...

    Content Type: CDM Article

  • 26 Nov 2014

    Volume 12 Issue 23

    Identifying India’s high potential, FTA boon for resources and agribusiness, Preparing for shareholder activism, Financial framework for disability services launched, Money driving young professionals, Shareholder support for exec comp falls, ASIC announces financial reporting program, Philant...

    Content Type: The Boardroom Report

  • 25 Nov 2014

    AASB’s ED 256: Removal of Cross-References from Financial Statements to Other Documents

    On 25 November 2014, the Australian Institute of Company Directors lodged a submission with the Australian Accounting Standards Board (AASB) in response to their exposure draft, ED 256: Removal of Cross-References from Financial Statements to Other Documents. Company Directors in its submission sta...

    Content Type: Policy Submission

  • 01 Oct 2014

    ICAC throws up challenges

    A recent ruling that directors may have engaged in corrupt conduct may not be sufficient to sustain an allegation of a breach of the Corporations Act, writes Professor Bob Baxt. The years 2013 and 2014 will certainly go down in history as “highlight years” of the controversial NSW Inde...

    Content Type: CDM Article

  • 01 Sep 2014

    Policy Update: Fighting the good fight

    The future regulation of not-for-profit organisations and the issue of director liability have been high on our agenda this month. Options paper for Abolition of the ACNC We have continued to engage with the government on matters of concern to the not-for-profit (NFP) director community, including...

    Content Type: CDM Article

  • 20 Aug 2014

    ACNC Options paper

    “Company Directors provided comment to the Department of Social Services on their Options Paper for Replacement Arrangements following the abolition of the Australian Charities and Not-for-profits Commission (ACNC). Since the commencement of the NFP Reform in 2010/2011 and through a range of s...

    Content Type: General

  • 06 Aug 2014

    Volume 12 Issue 15

    Slow pace of board renewal frustrates directors, Don’t confuse OFR with the integrated report, Directors cannot afford to be complacent about class actions, Growth in private ancillary funds offers charities new opportunities, Don’t turn a contract into a handcuff &nb...

    Content Type: The Boardroom Report

  • 01 Aug 2014

    Still too many reporting laggards

    Tony Featherstone explains how new regulations are lifting the bar on “we’re too small” excuses. The governance gap between large and smaller listed companies is widening in too many areas. Sustainability reporting is an example. As large companies disclose more information on th...

    Content Type: CDM Article

  • 22 Jul 2014

    Comparison guide for ASIC's Regulatory Guide 247 and the International Integrated Reporting Framework

    The Australian Institute of Company Directors has prepared a Comparison guide comparing and contrasting ASIC’s Regulatory Guide 247, “Effective Disclosure in an Operating and Financial Review” and the International Integrated Reporting Framework. This guide may be of assistance to...

    Content Type: Position Paper

  • 09 Jul 2014

    Volume 12 Issue 13

    Government grant doubles diversity scholarship program, Cut through questions to survive digital disruption, A compliance fillip for small businesses, ASIC fixes reporting anomaly, Calling all NFP directors and executives     Government grant doubles diversity scholarship prog...

    Content Type: The Boardroom Report

  • 01 Jun 2014

    Waging a war in cyberspace

    Domini Stuart reports on how the cyber criminal underworld – and the ways to combat it – are continually evolving. In 2012, the director of the US Federal Bureau of Investigation told a gathering of cyber security professionals that there were only two kinds of companies: those that hav...

    Content Type: CDM Article

  • 01 Jun 2014

    The world according to directors

    The latest Director Sentiment Index finds that our members are less bullish about the economy and business prospects than they were six months ago. Australian directors are less optimistic about the economy and business operating environment than they were just after last year’s federal elect...

    Content Type: CDM Article

  • 01 Jun 2014

    Rethinking your reports

    Jan McCahey provides some simple changes you can make right now to streamline your 2014 financial report. Reporting season is upon us, and many directors will feel a sense of déjà vu as they review their company’s annual reports and see the same issues cropping up: complex and ...

    Content Type: CDM Article

  • 01 May 2014

    L'enfant terrible

    Dr Ulysses Chioatto discusses the many challenges of adopting the RG 247 regulatory guide. Happy birthday RG 247! On 27 March 2014, this new regulatory guide turned a year old.  Directors of listed entities are only now coming to grips with this new enfant terrible’s effect on their duti...

    Content Type: CDM Article

  • 01 Mar 2014

    A new age of globalisation

    Nader Mousavizadeh believes the world is entering a new period of globalisation characterised by more fragmentation between countries and greater government interference. Zilla Efrat reports. Directors must prepare for a new age of globalisation and ask the right questions to ensure their organisa...

    Content Type: CDM Article

  • 04 Feb 2014

    Role of the Audit Committee

    The audit committee plays a key role in assisting the board to fulfil its corporate governance and oversight responsibilities in relation to a company’s financial reporting, internal control systems, risk management systems and the internal and external audit functions. This Q&A covers who has a...

    Content Type: Director Q and A

  • 01 Feb 2014

    Avoiding grey hairs from aged care reform

    Aged care service providers face a mass of regulatory reforms and a fast approaching baby boomer retirement time bomb. To avoid more grey hairs, Nichola Clark says directors need to go back to basics and review their strategies. There’s a meteor heading towards Australia. It’s about 20 ye...

    Content Type: CDM Article

  • 01 Feb 2014

    The secret to success

    Phil Ruthven puts Australia’s best companies under the microscope to assess what makes the high-fliers tick. Each year, IBISWorld downloads its company database to find out how well corporations and government entities have performed over the previous five years. The survey eliminates com...

    Content Type: CDM Article

  • 01 Feb 2014

    Litigation funders by another name

    Jason Betts and Guy Narburgh compare the checks and balances on litigation funders with those against D&O insurers to explain why they need comparable regulation. Shareholder class actions are now a well-established feature of the Australian litigation landscape. One of the key factors ...

    Content Type: CDM Article