books

Publications

Through its publications, the Center explores issues, articulates challenges and delivers actionable insights.

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Business responsibility and sustainability reporting

Business responsibility and sustainability reporting
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Boardroom questions - Digital transformation as a ‘Connected Enterprise’

Boardroom questions - Digital transformation as a ‘Connected Enterprise’
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Twin timing, moonlighting: blight or alright?

Twin timing, moonlighting: blight or alright?
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Succession planning

Succession planning
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Environmental, Social and Governance (ESG)

Environmental, Social and Governance (ESG)
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Energy supply chain resilience

Global impetus on the evolution of ESG has not only accelerated in the last few decades but transformed within a short span of time in strategies and mandates adopted by organisations. Stakeholders now demand to enhance ESG maturity by internalizing ESG linked processes.
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Board evaluation A ‘tick-in-the-box’, or evaluating performance of the board

Fluctuating economic conditions, volatile geopolitical environment, increased stakeholder expectations, emerging risks, and, also opportunities – business environment cannot be more uncertain, yet exciting. In this context, what is the role of the board, specifically, how effectively are the boards and board members, discharging their roles and responsibilities?
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Customer experience: Relevance in the boardroom

To compete in this new reality, businesses need to rethink customer experience (CX) in a connected and digital world.
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Investors are acting: Is your board ready for 2022?

Investors are acting: Is your board ready for 2022?
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Future workforce

Boardroom Question on Future workforce
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Strategy - Where to play and how to win?

Strategy - Where to play and how to win?
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Ukraine conflict: Boardroom considerations

As the Russian-Ukraine conflict unfolds, companies have had to move quickly to ensure the safety of their employees, while girding themselves for the economic impacts and operational disruption to come. Many companies are now re-evaluating their businesses in Russia, with some curtailing their operations there or deciding to leave entirely.
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Boardroom question

Blockchain or Distributed Ledger Technology (DLT) is seen as a revolutionary new technology that possess the power to discover new opportunities, while enabling trust, streamlined data reconciliation, immutability and transparency.
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Why risk is an issue in the Boardroom

Every organization faces different kinds of risks. Whilst a few of these risks could be minor, others could be severely destructive. Amidst the current pandemic, various events and incidents have forced organizations to contemplate and rethink the ‘Risk Agenda’.
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boardroom-questions-industry-4.0

Boardroom questions on fourth industrial revolution
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Boardroom questions - Workforce reorientation in the post-COVID-19 era

Boardroom question on workforce reorgination in the post covid-19 era
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Boardroom questions on unpublished price sensitive information
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Boardroom questions - Disruptive technologies changing the business landscape

Boardroom questions on disruptive technologies
 Addressing geopolitical risks with strategic foresight

Addressing geopolitical risks with strategic foresight

Addressing geopolitical risks with strategic foresight

 Midyear observations on the board agenda

Midyear observations the board agenda’

In our latest publication ‘Midyear observations on the board agenda’, we highlight pressing issues and pivotal insights to guide board agendas through this complex, evolving environment. Based on engagements with industry veterans, these insights offer practical approaches to equip boards for strategic planning and decision-making in uncertain times.
Key cyber security considerations for 2024

Key cyber security considerations for 2024

In today's digital age, organisations face an unprecedented array of cyber threats, ranging from sophisticated cyberattacks to data breaches and ransomware incidents. The evolving threats necessitate a new perspective, emphasising the need to balance cybersecurity and privacy with broader business objective. Our document aims to underline eight cyber security considerations for boards to ensure there is a sense of digital trust and harmony that prevails through the organisations.
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On the 2024 bank board agenda

On the 2024 bank board agenda
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On the audit committee agenda 2024

On the audit committee agenda 2024
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On the NRC agenda 2024

In current times, expectations of management and boards continue to increase significantly as companies contend with uncertainty and disruption as well as demands for increased transparency amid new regulations and heightened stakeholder expectations around climate change, cybersecurity, human capital management (HCM), artificial intelligence (AI) among other issues. Considering this, nomination, and remuneration (NRC) committees would benefit from reevaluating the appropriate director skill sets and committee structures to oversee the company’s strategy, risks, and opportunities.
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On the 2024 ESG agenda’

On the 2024 ESG agenda’
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Ahead of the curve: Board’s strategic preparation for risks in 2024

Ahead of the curve: Board’s strategic preparation for risks in 2024
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Midyear observations: On the board agenda 2023

We hear from many directors that there is not necessarily one committee that has oversight responsibility for generative AI. Rather, given its strategic importance, oversight is often a responsibility for the full board.
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On the 2023 ESG Agenda

On the 2023 ESG Agenda
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On the risk agenda 2023

As the risks continue to evolve, risk committees and risk leaders need to assess each risk based on its likelihood, severity and impact and formulate multiple solutions (tailored to each specific risk) to meet organisation’s strategic goals.
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Cyber security –what does it mean for the board?

Globalisationhas made the world borderless and interconnected —a reality made only too evident by the disruption to global supply chains brought on by the pandemic.To create lasting relationships with customers (whether B2B or B2C), organisationsmust establish and maintain digital trust.
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On the nomination and remuneration committee agenda 2023

On the nomination and remuneration committee agenda 2023
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Midyear observations - on the board agenda

Midyear observations - on the board agenda

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Corporate Governance in Brazil and India: A regulatory contrast’

Corporate Governance in Brazil and India: A regulatory contrast’
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Driving responsible growth: Board’s imperative in implementing clause (h) under section 43b for MSMEs

As we enter 2024, Indian banks stand on a solid foundation compared to their global counterparts, boasting ample capital, robust earnings. Stable interest rates, robust GDP, and declining inflation are expected to positively impact banking business. The interconnectedness between the banking and the Non-Banking Financial Companies (NBFCs) remains a matter of regulatory focus and exposure management. The Indian financial sector is also witnessing significant innovation and transformation such as Central Bank Digital Currency (CBDC), payment infrastructure, regulatory sandbox, etc.
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The science behind why people commit financial deception.

The science behind why people commit financial deception.
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Foundations of governance: Building a solid framework for start-ups and investing partners’

Foundations of governance: Building a solid framework for start-ups and investing partners’
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Beyond numbers: The strategic imperative of an age-balanced board

Beyond numbers: The strategic imperative of an age-balanced board
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Strategic talent acquisition: Changing facet of NRC’s role

The task of recruiting a board member can be as easy or as demanding, depending on the quality of talent that the company intends to induct. The Nomination and Remuneration Committee (NRC) can play a pivotal role in shaping the leadership dynamics of an organisation, and that includes its board of directors.
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Corporate Governance in India and the UK: A regulatory contrast

Corporate Governance in India and the UK: A regulatory contrast
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Beyond the boardroom: The role of a chairperson

Beyond the boardroom: The role of a chairperson
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Audit Committee Survey 2023: Audit committee’s focus and challenges in the evolving business landscape

The role of an audit committee (AC) is of paramount importance, considering the need for robust corporate governance. It acts as a vigilant ombudsman, tirelessly monitoring the financial reporting process, internal controls, and risk management practices of companies.
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Earning a seat at the boardroom table: Points to consider

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Under pressure: Maintaining a strong board/CEO relationship

Rapid technological change, business model disruption, geopolitical uncertainty, and investor demands to hold CEOs and boards more accountable for performance, put strain on the board/CEO relationship.
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Building ESG trust with stakeholders

Building ESG trust with stakeholders
Corporate Governance in Brazil and India: A regulatory contrast

Boardroom wake-up call: Climate change is closer than you think

With an aim to enhance fraud risk management systems and framework in Regulated Entities (REs), on 15 July 2024, the Reserve Bank of India (RBI) has issued the following revised Master Directions on Fraud Risk Management 

Corporate Governance in Brazil and India: A regulatory contrast

Boardroom Briefing: RBI’s new guidelines on strengthening fraud risk management

Boardroom Briefing: RBI’s new guidelines on strengthening fraud risk management
Corporate Governance in Brazil and India: A regulatory contrast

Achieving Audit Quality Excellence – Key considerations for Audit Committees’

Achieving Audit Quality Excellence – Key considerations for Audit Committees’
Corporate Governance in Brazil and India: A regulatory contrast

Corporate Governance in Brazil and India: A regulatory contrast’

Corporate Governance in Brazil and India: A regulatory contrast’
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Artificial Intelligence: An enabler or a double-edged sword?

Artificial Intelligence: An enabler or a double-edged sword?
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Board onboard: Hiring principles for an effective board

Keeping in mind the increasing roles and responsibilities; decision-making powers vested in them; length of their tenures; and succession planning; finding the right person for the job and ensuring the right mix and composition of board members is fundamental.
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Role of NRC in standardising board practices in private and start-up organisations

Role of NRC in standardising board practices in private and start-up organisations
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Cyber Trust Insights

Cyber Trust Insights
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Director Pulse Survey 2021 – Key findings

According to the survey, boardrooms in India are more focused on increasing gender diversity along with diversity in experience, skill and nationality to foster innovation and creativity.
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Lead independent director- Knight in command

Role played by the lead independent director
Corporate Governance in Brazil and India: A regulatory contrast

Third Party Risk Management: A boardroom perspective’

With an aim to enhance fraud risk management systems and framework in Regulated Entities (REs), on 15 July 2024, the Reserve Bank of India (RBI) has issued the following revised Master Directions on Fraud Risk Management 

 Understanding materiality from the audit committee and auditors’ lens

Understanding materiality from the audit committee and auditors’ lens’

Understanding materiality from the audit committee and auditors’ lens’
Stakeholder activism –Audit committee considerations

Stakeholder activism – Audit committee considerations

Stakeholder activism – Audit committee considerations
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NRC’s Sphere of Influence: Should informal workforce be a part of it?

NRC’s Sphere of Influence: Should informal workforce be a part of it?
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Personal risk management for audit committee members

Personal risk management for audit committee members
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Calibration of executive compensation

Focusing on technology enablement, ESG, global expansion, and skill building have become paramount for organisations across sectors. To be successful in these areas, companies must hire and retain exceptional leaders who are highly skilled, possess a visionary mindset, and a high degree of ownership.
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From compliance to commitment: Role of the board in “S” in ESG

To standardise and measure the ‘S’ in ESG more holistically, various tools and concepts have emerged to assist corporates.
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Conduct risk and its bigger impact: Navigating through the risk of misconduct

Conduct risk and its bigger impact: Navigating through the risk of misconduct

Cyber security considerations

Cyber security considerations
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Role of NRC in executive compensation

In the recent years, the discussion, and debate, around the levels of Executive Compensation has started to become more frequent. Specifically, we are witnessing more informal conversations on the exponential increase in executive compensation, vis-à-vis median employee compensation
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Evolving ESG metrics and employee compensation: The way forward

The evolving environmental, social, and governance (ESG) landscape is stimulated by recent technological disruptions, unprecedented health crisis, mounting social disparities, and global climate crisis.
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Impact of technology on the finance and the internal audit functions

Impact of technology on the finance and the internal audit functions
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Whistle blower mechanism and fraud monitoring

Discusses key areas of focus for an audit committee members relating to whistle blower and investigations.
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Risks arising from big technology companies

Risks arising from big technology companies
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Incentivising ESG linked performance

With increased expectations on an organisation’sESG progress, stakeholders are also demanding accountability from Boards. The connection between organisationalpurpose as well as ESG and employee engagement continues to strengthen its proposition in order to drive value generated outcomes for organisationsacross industries
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Governing Executive Remuneration

While the linkage between executive remuneration and business performance is well established, balancing the expectations of the executives and shareholders is easier said than done.
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Related party transactions - Insights related to the implementation of increased audit committee responsibilities’

Related party transactions - Insights related to the implementation of increased audit committee responsibilities’
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ESG and the evolving role of employees - Point of View

Environment, Social and Governance (ESG) factors have been at the forefront of the rise in social inequalities and unprecedented global climate and health crisis. With an increase in human capital centric metrics, it is becoming evident that a company’s employees and its leadership team are at the fulcrum of achieving ESG goals and objectives.

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On the board agenda 2023

On the bank board agenda 2023

The increasing complexity and fusion of risks unfolding simultaneously, and the increased interconnectedness of these risks up the ante for bank boards to have holistic risk management and oversight processes. 
On the audit committee agenda 2023

On the 2023 audit committee agenda

Issues to keep in mind as audit committees consider and carry out their 2023 agendas
On the risk agenda 2023

On the risk agenda 2023

As the risks continue to evolve, risk committees and risk leaders need to assess each risk based on its likelihood, severity and impact and formulate multiple solutions (tailored to each specific risk) to meet organisation’s strategic goals.
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On the board agenda 2023

Board Priorities 2023
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BRSR– The new dimension on ESG reporting

Business Responsibility and Sustainability Reporting – The new dimension on ESG reporting
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An audit committee's role in supporting and challenging the internal audit function

An audit committee is entrusted with the oversight of effectiveness of an internal audit function along with formulating the scope, functioning, periodicity, and methodology for conducting internal audit. Proper execution of the oversight responsibilities requires an audit committee to evaluate certain pertinent parameters ranging from assessing the need for an internal audit function, skills required for such function and establishing mechanisms to measure its performance.
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Cyber for Board E Version

Boardroom questions on Cyber sercurity and data privacy
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On the board agenda 2022

The unprecedented events of the past two years have clearly put corporate governance processes, including board oversight, to the test. Demands for action on ESG performance, including climate risk, increased cybersecurity risks, economic and supply chain challenges, a fast-changing regulatory landscape, and other factors impacting the global risk environment will continue to challenge even those boards at the top of their game.
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On the 2022 audit committee agenda

ssues to keep in mind as audit committees consider and carry out their 2022 agendas
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On the environment, social and governance agenda 2022

With a surge in the environmental, economic and public health crises, along with active stakeholder dialogue, ESG has emerged as the focal point for countries, organisations and communities across the world.
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On the nomination and remuneration agenda

Executive compensation has been under intense scrutiny over the past two years and the heightened scrutiny is unlikely to lessen in a post-pandemic world. 2021 has been a record year for the number of shareholder and investor dissent, therefore, as businesses and economies start to recover, Nomination and Remuneration committees will have to carefully look at their policies and decisions around remuneration, with the continuing focus on restraint but also the impact of pay on the wider workforce.
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Why cyber security risk is an everyday business consideration?

Cyber Security agenda 2022
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On the board agenda 2022

The unprecedented events of the past two years have clearly put corporate governance processes, including board oversight, to the test. Demands for action on ESG performance, including climate risk, increased cybersecurity risks, economic and supply chain challenges, a fast-changing regulatory landscape, and other factors impacting the global risk environment will continue to challenge even those boards at the top of their game.
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On the risk agenda 2022

As countries are headed for unlocking their respective economies, and organisations repositioning their future, resilience proved to be a great differentiator of the pandemic era. Risk management models were tested and no doubt, business continuity plans have been rewritten.
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PowerPoint Presentation

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'Quality & Efficiency'

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On the Internal Audit Agenda 2021

On the Internal Audit Agenda 2021
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On the 2021 board agenda - Board Leadership Center

On the 2021 board agenda - Board Leadership Center