Policy Papers

Policy positions on governance and director issues

An archive of papers we have published outlining our policy positions.

To find policy papers from previous years, use the 'filter by' button below.

For information regarding our current policy positions, please contact us.

Filter by:


  • Underlying profits

    Date: 27 Feb 2015

    In 2009 the AICD and Finsia released their joint publication, Underlying Profits: Principles for Reporting of Non-Statutory Information. These principles were designed to encourage greater consistency and transparency in non-statutory profit reportin...

  • ACNC Options paper

    Date: 20 Aug 2014

    “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).

  • The Honest and Reasonable Director Defence

    Date: 7 Aug 2014

    Australia is no longer in a position to rest on its previous successes. As the nation tries to increase productivity and international competitiveness, directors and the companies they represent will be key drivers of its success.

  • Comparison guide for ASICs Regulatory Guide 247 and the International Integrated Reporting Framework

    Date: 22 Jul 2014

    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 Report...

  • White Paper Towards better regulation

    Date: 24 Jul 2013

    The Australian Institute of Company Directors has released a White Paper - Towards better regulation, which examines the regulatory burden on Australian business.

  • Business Deregulation A call to action

    Date: 31 Jul 2012

    The Australian Institute of Company Directors (Company Directors) has released a Working Paper – Business Deregulation: A call to action, which examines Australia’s current regulatory framework and sets out three critical components of regulatory ref...

  • Overcoming the expectation gap critical to improving performance and accountability

    Date: 1 Feb 2012

    The "expectation gap" – the difference between what the community expects from non-executive directors and how directors realistically perform their roles - is impeding corporate performance and impacting our national economic competitiveness. ...

  • The non executive director view on Integrated Reporting

    Date: 22 Sep 2011

    The Australian Institute of Company Directors have prepared a paper in April 2011, The non-executive director view on integrated reporting.  This paper was sent to the International Integrated Reporting Committee Chairman Sir Michael Peat, to hig...

  • Open letter to next government What directors are looking for

    Date: 19 Jul 2010

    The upcoming election (Federal Election 2010) is an important one for our nation. Regardless of which party forms the next government, it is an opportunity to rethink not only the way government approaches some key issues but how it conducts its ...

  • Position paper no 15 Remuneration reports

    Date: 4 Jun 2010

    The Australian Institute of Company Directors believes remuneration reports and the requirements governing them in Australia have become unduly complex, place a significant burden on companies and are of limited use to shareholders and ot...