Bibliothèque de la gouvernance

Comment créer une culture de la gouvernance? Quel est le rôle du comité de vérification? Consultez les ressources exhaustives d’ouvrages de haute qualité sur la gouvernance et découvrez d’autres moyens de devenir un administrateur efficace.


Governance for all: the implementation challenge for SMEs

Governance for all: the implementation challenge for SMEs

2015-06-01
Association of Chartered Certified Accountants

Disponible en anglais seulement.
This report aims to encourage understanding of what corporate governance means for SMEs. It draws extensively on material presented and discussed during a seminar organised by the Economic and Social Research Council (ESRC) and held in ACCA’s London offices on 19 November 2014.

Company board diversity policy

Company board diversity policy

2015-06-01
LeBlanc, Richard

Disponible en anglais seulement.
The Purpose of this Policy is to take all reasonable steps to ensure that the Board is comprised of independent Directors, who possess desired competencies and attributes, and who originate from a diversity of backgrounds.

The great governance debate — towards a good governance index for listed companies

The great governance debate — towards a good governance index for listed companies

2015-06-01
Institute of Directors; Cass Business School

Disponible en anglais seulement.
This report sets out the initial findings from six months of research into the measurement of corporate governance in UK-listed companies. Its purpose is to encourage the study of good governance among UK companies and stimulate a public debate on the importance of corporate governance in rebuilding the reputation of the UK business community.

The next frontier for boards: oversight of risk culture

The next frontier for boards: oversight of risk culture

2015-06-01
Gupta, Parveen; Leech, Tim

Disponible en anglais seulement.
This article provides a primer on the next frontier for boards: oversight of “risk culture.”

Stock option plans and other equity-based incentives

Stock option plans and other equity-based incentives

2015-06-01
Lee, Julie Y.

Disponible en anglais seulement.
Equity-based incentives come in a variety of forms. This paper will focus on the more common equity-based incentive plans for which tax advice is regularly sought, namely:
1. stock option plans,
2. stock bonus plans,
3. stock purchase plans, and
4. phantom stock plans.
This paper provides an overview of the principal income tax issues relating to these common stock incentives.

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