PJ Neal

Thoughts from a more-than-occasional writer

Governance

  • While the events of the last two years brought some companies to their breaking points, it seems to have had the opposite effect on many corporate boards. Working with our colleagues at Russell Reynolds Associates, we recently completed our third global Board Culture and Director Behaviors study, which includes a comprehensive survey completed by over…

  • The Southeast Audit Committee Network first spoke about enterprise risk in October 2005. Some things have changed: the primary source of contention is no longer, as VantagePoint noted then, “finding the best logical home for ERM efforts, be it the audit committee, the full board, or some other committee, such as governance or a special…

  • As directors are increasingly aware, over the past several weeks, the U.S. Securities and Exchange Commission (SEC) has taken initial steps that could begin the process of moving U.S. companies away from reporting financial information in accordance with U.S. Generally Accepted Accounting Principles (U.S. GAAP) and toward the use of IFRS. On August 27, 2008,…

  • Dans le monde entier, de nombreuses sociétés subissent le contrecoup de la conjoncture économique actuelle et des conditions difficiles qui prévalent sur le marché du crédit, sans avoir su prédire les incidences s’y rattachant, incidences auxquelles elles étaient d’ailleurs fort mal préparées. «Bien des fausses rumeurs prétendent que les sociétés canadiennes ne sont pas touchées»,…