Hot Topics

Monitoring political spending is often among the board of directors’ oversight responsibilities. This edition of Deloitte’s Hot Topics discusses the role of the board in dealing with companies’ political contribution disclosures and oversight, particularly in light of the recent Citizens United Supreme Court decision.

This edition of Deloitte Hot Topics discusses the role of the board of directors in ethics and compliance. Included is a discussion of the regulatory landscape as well as the roles and responsibilities of the board of directors and management with regard to ethics and compliance.

This edition of Hot Topics includes significant observations from the 2011 Board Practices Report: Design, Composition, and Function, a publication of the Deloitte Center for Corporate Governance and the Society of Corporate Secretaries and Governance Professionals. The publication provides insights into board selection and recruitment, board meetings, board orientation and training, and board evaluations, among other topics.

This edition of Hot Topics discusses the board’s role in capital allocation, a topic that is increasingly being discussed within the boardroom.

This edition of Deloitte Hot Topics discusses selected questions from the European Commission’s recently released green paper, entitled The EU Corporate Governance Framework.

This Deloitte Hot Topics article covers the responsibilities of the audit committee from a tax perspective. It discusses U.S. tax reforms and the gathering storm, the SEC focus on income taxes, and tax risk intelligence, among other items.

This edition of Deloitte’s Hot Topics discusses the role of the nominating and corporate governance committee, including its structure and composition, its roles and responsibilities, and common qualifications of its members.

This issue of Hot Topics addresses current corporate governance trends and how regulatory reform may shape the future. The article also covers shareholder proposals related to environmental and social issues.

This Deloitte LLP Hot Topics article discusses the final whistleblower rules recently issued by the SEC. It also highlights potential implications and considerations for companies and boards to evaluate during implementation.

This issue of Deloitte Hot Topics focuses on key topics for company and shareholder communications in the context of annual meetings.