Being a Director Part 3

Board's Role in Performance & Sustainability, Integrated Reporting & Combined Assurance

Key focus areas

Boards role in performance and sustainability

· What is sustainability and what is the boards role?

· How performance is evaluated – financial and non-financial?

· Five Capital Model

· Business Model

· The business case for sustainability, best practice

· Ethical leadership

· Corporate citizenship

· The role of the social and ethics committee

· Stakeholder relations

Integrated reporting

· What is integrated reporting and what is the board's role?

Combined assurance

· Management

o Management supporting the board

o Interaction between management and board

o Reporting requirements

· Internal assurance providers

o Internal audit

o Compliance

o Risk

o IT

· External assurance providers

o External audit

· Other