Board reviews

Anything to declare? A report examining disclosures about board reviews

This is the first audit of disclosures of board reviews by ASX 200 companies, providing a comprehensive insight into how companies perform in relation to the obligation to disclose against Recommendation 2.5 of the ASX Corporate Governance Council’s Principles and Recommendations of Corporate Governance.

Conducted by Boardroom Partners and Chartered Secretaries Australia (CSA), the research identifies a wide variation in disclosures to the point where almost a hundred companies do not reveal useful, relevant or adequate information on what the board has done to review its performance in the previous 12 months. It is also clear that disclosure statements often do not adequately reflect the efforts and attention given to a board review. Nearly all boards are engaged in some form of review but there is a disconnect between the doing and what annual reports are disclosing.

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