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E-grāmata: Chambers' Corporate Governance Handbook

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  • Formāts: 1200 pages
  • Sērija : Directors' Handbook Series
  • Izdošanas datums: 09-Mar-2017
  • Izdevniecība: Bloomsbury Professional
  • ISBN-13: 9781784514457
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Chambers' Corporate Governance HandbookPalielināt
  • Formāts: 1200 pages
  • Sērija : Directors' Handbook Series
  • Izdošanas datums: 09-Mar-2017
  • Izdevniecība: Bloomsbury Professional
  • ISBN-13: 9781784514457
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Many firms have implemented corporate governance, yet have fallen into collapse and scandal involving their operations. What has gone wrong? Chambers' Corporate Governance Handbook is the definitive, practical guide to the ever changing corporate governance landscape highlighting the potential pitfalls, tackling the issues, placing blame where appropriate, and recommending possible solutions to these problems. Providing invaluable, practical guidance Chambers' Corporate Governance Handbook (Seventh Ed) will ensure that you are up to date and compliant with best practice giving you complete confidence that you are continuing to function within the legal, ethical and practical parameters of corporate governance. New for the Seventh edition Completely revised and updated, the new seventh edition includes new chapters on: - Positioning internal audit for effective CSR and ESG - scope, competence and reporting - Board evaluation - Recalibrating internal audit - The independence and of different corporate governance parties - Relationships between different corporate governance parties - The risk conversation at board levelIn addition: - Includes coverage of the autumn 2016 release of the updated UK Corporate Governance Code - Family Firms and their Governance (Chapter A7) expaned to cover SMEs - Corporate Social Responsibility, Integrated Reporting and Sustainability (Chapter C5) will be expanded to cover ESG (Environment, social and governance) and a new ESG checklist will be included. With a thorough understanding of the subject matter and many years of corporate governance experience, Andrew Chambers takes you through the essential elements of best practice corporate governance and what it should mean to you and your business. Who should buy this book Chambers' Corporate Governance Handbook (Seventh Ed) is essential reading for company directors and their legal advisers; corporate counsel; company secretaries; regulators; and public policy makers. Academics and students will also benefit from this useful resource.

Papildus informācija

Chambers Corporate Governance Handbook ensures that companies and individuals function within the best practice parameters of corporate governance providing invaluable advice on the legal, ethical and practical parameters of corporate governance.
Preface v
Foreword ix
Table of Statutes xxvii
Table of Statutory Instruments xxxi
Table of Cases xxxiii
Advanced Boardroom Excellence Information xxxv
Part A: Effective Boards and Directors
Chapter A1 The Effective Board
1(58)
The importance of quality information for the board
3(7)
Schedule of matters to be reserved to the board
10(5)
Delegation of authority guidelines
15(20)
Shadowing of executive directors by non-executive directors
35(1)
Prioritising shareholder value
36(1)
Company secretarial function checklist
37(1)
The importance of an independent element on the board
38(2)
Directors' handbook
40(1)
Example contents of the directors' handbook/manual
41(1)
Directors' need to know contractual terms of their co-directors
41(2)
Auditing the board
43(11)
Qualifications for directors
54(1)
Advice to a meeting's secretary
55(4)
Chapter A2 Considering Joining a Board
59(24)
Joining a board - how to decide
59(1)
Risk
60(2)
Reward
62(1)
Shareholders' agreement
63(1)
Learning about the company
63(2)
The quality of the board and the company
65(5)
Considering joining a board? Checklist of matters to be considered
70(6)
Outside advice for directors at the company's expense
76(7)
Chapter A3 Independence Issues
83(24)
Introduction
83(1)
Commencing with Cadbury on Independence
83(2)
Independence of audit committee and risk committee members
85(2)
The extra independence of complete outsiders
87(1)
Assessing director independence
88(4)
Possible conflict between being a member of both the audit and the remuneration committee
92(2)
Being a member of all three board committees
94(1)
Threats to independence from significant shareholdings
95(8)
Components of compensation as factors affecting independence
103(1)
Elements of a policy for handling these conflicts of loyalty
104(3)
Chapter A4 Resigning a Directorship
107(18)
Introduction
107(1)
Due diligence when joining a board
107(3)
Dialogue, advice and the role of the chair
110(2)
Agendas and minutes
112(1)
Making the resignation decision
113(2)
Insolvent liquidation
115(1)
Deciding objectively
116(1)
Possible resignation issues
117(1)
Making the resignation
118(2)
After resignation
120(2)
Scenarios
122(3)
Chapter A5 Board Committees
125(20)
Introduction
125(1)
The committee oversight role of the chairman of the board
125(1)
The rationale for board committees
126(5)
Assistance for board committees
131(1)
Membership of board committees
132(2)
Attendance at committee meetings
134(1)
Committee terms of reference
135(3)
Board and board committee authority
138(1)
Meetings of board committees, and committee minutes
138(2)
The example of BP
140(5)
Chapter A6 Board Policies and Policy Statements
145(56)
Oversight and control - board policy statements
145(2)
Statements of vision, promise and values
147(1)
Who are our stakeholders and what do they want?
148(1)
Statement of corporate principles
148(3)
Code of business conduct
151(8)
Code of ethical conduct on scientific and environmental matters
159(6)
Example of product supply chain ethical principles
165(5)
Risk strategy policy statement
170(2)
Internal audit charters
172(7)
Whistleblowing and whistleblowing policy statements
179(7)
Harassment policies
186(4)
Policy statement on environment and health
190(1)
Information security policy statements
191(1)
Information security - guidelines for staff
192(4)
Email, Internet and telephone policy statement
196(3)
Board policy statement on fraud
199(2)
Chapter A7 SME and Family Company Corporate Governance
201(12)
Distinctive features of SMEs impacting on their governance
202(1)
Common governance needs of SME's and larger entities
203(1)
Insolvency risk
203(1)
Strategy
204(1)
Approaching SME governance
204(2)
Growing a family business
206(3)
Suggested questions for discussion
209(1)
References and further reading
209(4)
Chapter A8 Governance of International Organisations
213(4)
Introduction
213(1)
Separation of ownership from control
213(3)
Further reading
216(1)
Chapter A9 Directors with Company Loans: Independence and Conflict of Interest Implications
217(16)
Introduction
217(1)
Context
218(1)
Law on loans to directors
219(1)
Implications of financial distress or insolvency of the company
220(1)
Law on independence
220(1)
Mandatory regulation on loans to directors
221(1)
Mandatory regulation on independence
221(1)
Best practice guidance on loans to directors and the potential impact upon their independence
222(2)
References
224(9)
Part B: Contributed
Chapters
Chapter B1 Avoiding the Pitfalls in Running a Private Company
233(22)
Introduction
233(22)
Chapter B2 Evaluating Board Effectiveness
255(24)
Introduction
255(1)
Executive Summary
255(1)
The Findings in Detail
256(3)
Internal vs External: the pros and cons
259(7)
Towards Best Practice
266(4)
The Board Evaluation Market
270(5)
Who are the evaluators?
275(2)
Annex and Resources
277(2)
Chapter B3 Diversity: Making it to the Top
279(34)
Executive Summary
279(4)
Introduction
283(1)
About our interviewees
284(1)
Main report findings
285(15)
Some final thoughts and conclusions
300(4)
Action this day
304(9)
Chapter B4 The Chairman's Perspective
313(20)
Introduction
313(20)
Chapter B5 The Non-Executive Director's Perspective
333(20)
Executive Summary
333(20)
Chapter B6 The Effective Board
353(14)
Foreword
353(1)
Board reflections
354(2)
Current boardroom themes
356(1)
The chairmen ringing the changes
357(1)
Non-executive directors - a 'new' profession
358(1)
The diversity question
359(1)
The Advanced Boardroom Excellence approach
360(2)
Effectiveness, and the role of board reviews
362(1)
The company secretary
363(1)
The behavioural question - the board as a team
364(1)
Standards and board effectiveness
364(1)
Reputational risk
365(2)
Chapter B7 Survey of Non-Executive Director's Views
367(34)
Introduction
367(1)
The future of the non-executive role
368(1)
The independent perspective
369(1)
Depth of involvement
370(1)
Remuneration
371(1)
High-vis NEDs
371(1)
Conclusion
372(1)
The expert view
372(1)
Summary of responses
373(28)
Part C: Understanding Corporate Governance
Chapter C1 Understanding Corporate Governance
401(22)
Introduction
401(2)
Good governance as a driver of corporate success
403(1)
Correlating corporate performance with corporate conformance
404(1)
Is corporate governance a dangerous distraction?
405(1)
Governance of other entities including professional firms and bodies
406(1)
Early work by ICSA
407(1)
The meaning of 'corporate governance'
408(7)
Unitary and two-tier boards
415(2)
Risk management and internal control
417(1)
Internal audit
418(5)
Chapter C2 Grand Themes in Corporate Governance
423(18)
Introduction
423(1)
The ten 'principia' of good corporate governance
423(1)
Stakeholder control of the business
424(6)
Maximum and reliable public reporting
430(1)
Avoidance of excessive power at the top of the business
431(1)
Diversity and a balanced board composition
432(1)
A strong, involved board of directors
433(1)
A strong, independent element on the board
434(1)
Effective monitoring of management by the board
435(1)
Competence and commitment
436(1)
Risk assessment and control
436(1)
A strong audit and assurance process
437(4)
Chapter C3 Applying the Theories that Underpin Corporate Governance
441(22)
Introduction
441(1)
Agency theory
441(5)
The theory of market for corporate control
446(1)
The theory of transaction cost economics
446(1)
Theory of competitive strategy
446(1)
External and internal control
447(1)
Stewardship theory
447(5)
Stakeholders and Reputational Management
452(11)
Chapter C4 Do Non-Executive Directors Add Value?
463(24)
Introduction
463(1)
The questions
463(1)
Assessing potential or actual contribution
464(1)
The uniqueness of the non-executive director's role
464(2)
How it all began
466(1)
Executive directors need non-executive directors
467(1)
Board balance as an antidote to executive excesses?
467(2)
A strategic or a monitoring role?
469(1)
Expertise, mentoring and networking
469(1)
SMEs
470(1)
How chairmen and finance directors view the non-executive director
471(1)
Has corporate governance worked for the UK?
472(1)
Good corporate governance as a bulwark against management fraud
473(1)
Failures of 'strategy', or failures of 'control'?
473(1)
Control and strategy inextricably linked
474(1)
Rewarding non-executive directors
475(1)
Steadily increasing burden of compliance
476(3)
Enhancing the part that non-executive directors play
479(1)
Senior independent directors
479(1)
So do non-executive directors improve company performance?
480(2)
Non-executive director impact on share price
482(5)
Chapter C5 Corporate Social Responsibility, Integrated Reporting and Sustainability
487(14)
Conventional paradigms of corporate social responsibility
487(1)
Means deployed by businesses
488(1)
Exploitation is unavoidable, even desirable
489(1)
Aversion to risk taking
490(1)
Necessity for laws and regulations
491(1)
The operational and financial review (OFR)
492(1)
Responsibilities and accountabilities
492(1)
Does socially responsible behaviour improve performance?
493(1)
Integrated reporting
493(1)
Early social audit initiatives
494(1)
EC Directives and UK company law requirements
494(1)
Main recommendations of IIRC
495(1)
Conclusions
496(1)
References
497(4)
Chapter C6 Culture, Ethics and the Board
501(24)
Context
501(1)
Ethics and rules in tandem
501(1)
Internal guides relating to culture and behaviour
502(1)
The primacy of ethics
503(2)
The social responsibility of business
505(1)
Transparency
506(1)
Leadership
507(1)
Duties of directors
507(1)
Ethical dilemmas
508(1)
Filling the board's assurance vacuum
508(1)
Three lines of defence
509(1)
General characteristics and determinants of culture
510(1)
Changing culture
511(1)
Hallmarks of a healthy culture
512(1)
Business culture and board evaluation
512(1)
The public interest and the ethics of professions
513(2)
Suggested definitions of important terms
515(3)
References
518(7)
Part D: Corporate Governance in Practice
Chapter D1 The UK's Companies Act 2006 - Corporate Governance Issues
525(18)
Introduction
525(1)
Gender bias in boardrooms
525(4)
Ageism
529(1)
Codification of directors' duties
529(5)
Derivative actions
534(1)
Safe harbour
534(1)
The Business Review
535(2)
The strategic report
537(1)
The directors' report
538(1)
Board minutes and agenda papers
539(1)
Audit
540(3)
Chapter D2 The UK Approach to Corporate Governance
543(12)
Introduction
543(1)
Development of the Code
543(1)
Responsibility for corporate governance
544(1)
'Premium' and 'standard' listings
544(4)
2010, 2011 and 2012 changes
548(3)
Principles without rules, monitoring and enforcement
551(4)
Chapter D3 Critique of UK Corporate Governance
555(10)
The UK's Five Pillars of Corporate Governance
555(3)
Light touch
558(4)
Owners or boards in charge?
562(3)
Chapter D4 The Walker Review of Corporate Governance in UK Banks and other Financial Industry Entities
565(12)
Introduction
565(1)
Walker's faith in 'comply or explain'
565(2)
Active Shareholder Involvement
567(1)
Directors, Chairmen and Board Evaluation
567(1)
Remuneration and bonuses
568(1)
Risk Committees of the Board
569(1)
Board Assurance, and Chief Risk Officers
569(1)
Risk management and internal audit
570(2)
Conclusion
572(5)
Chapter D5 Checklist to Benchmark Corporate Governance Practice in the Context of the UK Corporate Governance Code
577(18)
Introduction
577(1)
General
578(5)
Is the existing board effective?
583(1)
The chairman and the chief executive
584(1)
Board balance and independence
585(1)
Appointments to the board
585(1)
Information and professional development
586(1)
Performance evaluation
587(1)
Re-election of directors
587(1)
Remuneration
588(1)
Accountability and audit
589(4)
Relations with shareholders
593(2)
Chapter D6 British Governance Standard (2013) - Code of Practice for Delivering Effective Governance of Organizations
595(6)
Introduction
595(1)
Form more than substance
595(1)
Other Codes
595(1)
Generic quality
596(1)
Defining governance
596(1)
Governance role of stakeholders
597(1)
Accreditation
597(1)
Emphasis on purpose and founding documentation
598(1)
Summarising BS 13500's requirements
598(3)
Chapter D7 Gulf Corporate Governance
601(16)
Cultural diversity
601(1)
Composition of boards
601(1)
Executive remuneration
602(1)
Related parties
603(1)
Director independence
604(1)
The role of the chairman
605(1)
Effectiveness of boards
605(1)
Effectiveness of directors
606(1)
Roles of boards
607(1)
Meetings of boards
608(1)
Committees of boards
608(1)
Diversity of boards
609(1)
Sustainability
610(1)
Evaluation of boards
610(1)
Audit
611(1)
Conclusion
612(5)
Part E: Board Committees
Chapter E1 Overview of Audit Committee Responsibilities
617(24)
Introduction
617(1)
Are audit committees mandatory?
618(2)
The 2014 EC Directive amending the 2006 Audit Directive
620(1)
Public interest entities
620(1)
Scrutiny of financial statements
621(2)
Oversight of internal control and risk management
623(3)
Oversight of external audit
626(2)
Oversight of internal audit and other internal review agencies
628(2)
Audit committees in groups and in governmental entities
630(2)
Audit committees in central government
632(3)
The EC's Directive on audit committees
635(6)
Chapter E2 Effective and Efficient Conduct of Audit Committee Business
641(22)
Introduction
641(1)
Pro forma agendas for audit committees
641(13)
Qualities needed of audit committee members
654(2)
US definition of 'audit committee financial expert'
656(1)
Is there a conflict in belonging to an audit committee and also to a remuneration committee?
657(6)
Chapter E3 Audit Committees and Sarbanes-Oxley in the UK
663(22)
Setting auditing standards
663(1)
Changes to the external auditor's remit under the Sarbanes-Oxley Act, s 404
664(1)
Now a 'double', not a 'triple', audit?
664(2)
Small company exemption
666(1)
Revised definitions of 'significant deficiency' and 'material weakness'
666(5)
The Sarbanes-Oxley Act and the criminalisation of corporate governance
671(2)
Selected sections of the Sarbanes-Oxley Act
673(12)
Chapter E4 Audit Committee Oversight of Published Information
685(18)
Introduction
685(1)
Significant issues
686(1)
Items valued through the exercise of judgement
686(2)
Smoothing
688(1)
Changes in accounting practice
688(1)
Contention between management and the auditors
689(1)
Directors' assertions on compliance with Code Provisions which external auditors review: developments 1992-2007
689(14)
Chapter E5 Audit Committee Oversight of Risk Management and Internal Control
703(18)
Introduction
703(1)
Reliance on internal audit
704(1)
Overview of audit committee responsibilities
705(2)
Assessing internal control effectiveness
707(1)
Fraud and avoidable losses reports for the audit committee
708(2)
The external auditor's 'management letter'
710(1)
Whistleblowing
710(1)
Other related audit committee responsibilities
710(1)
Comparing COSO's Internal Control and Enterprise Risk Management components
711(7)
Turnbull reporting on significant failings or weaknesses in the system of internal control
718(3)
Chapter E6 Audit Committee Oversight of External Audit
721(8)
Introduction
721(1)
The new audit regime
721(1)
Emerging issues
722(2)
The UK position
724(2)
US requirements
726(1)
External audit quality issues
726(1)
Timing issues
727(2)
Chapter E7 Audit Committee Oversight of Internal Audit and other Review Agencies
729(8)
Introduction
729(2)
Internal audit independence
731(1)
Quality assurance reviews of internal audit functions
731(1)
The audit committee's responsibilities for the terms of reference of the internal audit function
732(1)
Guidance on internal audit from the FRC
733(1)
The 2005 Turnbull Review's impact on audit committees
734(1)
General re-emphasis of the Turnbull guidance
734(3)
Chapter E8 The Development of Audit Committees over Time
737(6)
Chapter E9 Board Risk Committees
743(4)
Context
743(1)
Risk committees of the board in the UK Corporate Governance Code
744(1)
Board risk committee comprises independent directors
745(1)
Coordinating with other board committees
745(2)
Chapter E10 Board Remuneration Committees
747(6)
Context
747(1)
Background to executive remuneration 'rules'
747(1)
Determining director fees
748(1)
Remuneration committee composition
749(1)
Schedule A
749(1)
Meetings
750(3)
Chapter E11 Board Nomination Committees
753(10)
Transparency
753(1)
Committee membership and board size
754(1)
Careful composition of the board
755(1)
Board evaluation
755(1)
Nomination committee's terms of reference
755(1)
Succession planning
756(1)
Search
757(1)
Appointments to the board
758(1)
The Nomination Committee's Role in Appointing a New Chairman
759(4)
Part F: The Corporate Governance Journey
Chapter F1 The Corporate Governance Framework
763(30)
Short history of corporate governance developments
763(3)
The Committee on the Financial Aspects of Corporate Governance (the Cadbury Committee)
766(1)
The Greenbury Committee
767(1)
The Hampel Committee
767(1)
UK corporate governance listing requirements
768(11)
The corporate governance framework - laws, regulations, codes of best practice etc
779(5)
Sir Adrian Cadbury
784(1)
Regulation principles
785(2)
Developing, disseminating and implementing codes of best practice for corporate governance
787(6)
Chapter F2 Evolution of the UK Code and the Impact of Higgs and Smith
793(26)
Introduction
793(3)
Status of the Turnbull and Smith Reports
796(1)
The reach of the UK's Corporate Governance Code
797(2)
Background to the Code
799(2)
2003 Changes to the Combined Code
801(12)
2006 changes
813(6)
Part G: Risk Management, Internal Control and Internal Audit
Chapter G1 The Risk Conversation at Board Level
819(10)
Introduction
819(1)
Defining risk
819(1)
Upside risks
819(1)
Board assurance
820(1)
Lines of defence
820(1)
Engaging the board on risk
821(1)
Committee reporting to the board
822(1)
Executive risk committees
822(1)
Sharing responsibilities between risk and audit committees
823(1)
Risk ownership, sponsoring and shadowing
824(1)
Strategic risk
824(1)
Conclusion
825(1)
References
826(3)
Chapter G2 Risk Management and Internal Control
829(44)
Internal control and risk management in the UK Corporate Governance Code
829(1)
Internal control
830(1)
Changes to the Code Provision on internal control
830(2)
Effectiveness
832(1)
Understanding risk assessment and risk management
833(1)
COSO frameworks
833(5)
Assessing the effectiveness of internal control and risk management
838(1)
Enterprise-wide risk management
838(1)
The London buses effect
839(1)
'Upside' and 'downside' risk
839(1)
Defining 'risk'
839(1)
Components of risk
840(1)
Why this emphasis on 'risk'?
841(1)
Matrix and risk register approaches for the board to assess risk
842(6)
Using a risk register approach to business risk assessment
848(13)
Board approach to implementing the Turnbull Report
861(1)
How non-executive directors may view risk
862(2)
Control environment checklist
864(2)
Organisation checklist
866(1)
Management information checklist
867(2)
Risk management checklist
869(4)
Chapter G3 Three Lines of Defence
873(20)
Introduction
873(1)
Internal audit - a gatekeeper that failed
874(2)
Basel on internal audit in banks
876(1)
The UK Parliamentary Banking Commission and the Government's response
876(2)
Problems with the three lines of defence model
878(5)
Further problems with the three lines of defence model
883(3)
Clarifying the concept
886(1)
General conclusions
887(2)
References
889(4)
Chapter G4 Recalibrating Internal Audit
893(10)
Introduction
893(1)
Regulators and internal audit
894(2)
Asking too much of internal auditors?
896(1)
How do boards get the assurance they need?
896(1)
External disclosures in the public interest
897(2)
The important challenges for the chief audit executives (CAE)
899(4)
Chapter G5 Positioning Internal Audit for Effective CSR and ESG
903(14)
Introduction
903(1)
The general public interest obligation of the professions
903(2)
UK Chartered Institute of Internal Auditors on the public interest
905(1)
Open disclosure by internal audit to boards
905(2)
The end of dual reporting for effective CSR/ESG
907(1)
External disclosures by internal audit in the public interest
908(1)
The significance of audit scope for CSR/ESG
909(2)
Auditor competence
911(6)
Part H: External Oversight
Chapter H1 External Control
917(28)
Introduction
917(1)
Responsible owners
917(2)
External reporting on internal control
919(1)
Internal control in the UK Corporate Governance Code
920(2)
External audit review of corporate governance assertions
922(7)
Directors' assertions on compliance with Code Provisions which external auditors review: developments 1992 to 2012
929(16)
Chapter H2 Is Audit failing the Global Capital Markets?
945(22)
Introduction
945(1)
The audit oligopoly
946(3)
The gatekeepers
949(1)
Auditors serving the owners
950(1)
Auditors and accounting standards
951(2)
The audit market
953(1)
Challenges facing international audit networks
954(1)
Leave it to the market to decide?
954(1)
A financial statements insurance approach
955(1)
The necessary primacy of professionalism
956(2)
The conflict of non-audit services for audit clients
958(1)
Regulatory capture
958(1)
Internal audit has also failed
959(2)
Conclusion
961(1)
Suggestions for further research
962(1)
References
962(5)
Appendices
Appendix 1 The UK Corporate Governance Code
967(20)
Appendix 2 The UK Stewardship Code
987(6)
Appendix 3 The Chartered Director (CDir) Qualification
993(2)
Appendix 4 Board Committees - Terms of Reference
995(32)
Audit committee terms of reference
995(14)
Remuneration committee sample terms of reference
1009(3)
Nomination committee sample terms of reference
1012(1)
Finance committee sample terms of reference
1013(3)
HR/personnel committee sample terms of reference
1016(2)
Standing orders committee sample terms of reference
1018(2)
Board risk committee sample terms of reference
1020(7)
Appendix 5 Suggestions for Good Practice from the Higgs Report
1027(14)
Appendix 6 Cadbury, Greenbury and 1998 Combined Codes
1041(20)
The 1992 'Cadbury Code'
1041(4)
The 1995 'Greenbury Code'
1045(4)
The 1998 Combined Code
1049(12)
Appendix 7 Internal Auditing's Mission, Principles, Definition, and Code of Ethics
1061(4)
Appendix 8 International Standards for the Professional Practice of Internal Auditing
1065(26)
Appendix 9 Independent External Board Evaluations Code of Practice
1091(14)
Index 1105
Andrew Chambers chairs FEEs Corporate Governance and Company Law Working Party. FEE (www.fee.be) is the federation of European professional accounting bodies. He was twice mentioned in House of Lords debates as an authority on corporate governance and by The Times as a worldwide authority on corporate governance. He was Dean of the leading Cass Business School where he is professor emeritus. Appointed in 2010 as the Specialist Advisor to the House of Lords Economic Affairs Select Committees Inquiry into Auditors: market concentration and their role that led to audit market reforms. Andrew was one of a seven member UK committee that in 2013 published enhanced Internal Audit Guidance for Financial Services. Andrew is a jurist for the Hawkamah Bank Corporate Governance Awards in the MENASA region and for the ICSA Hermes Transparency in Governance Awards.
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