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Perspectives

NACD’s 'Directorship' magazine articles

Recently published board-relevant perspectives

Deloitte leaders share insights on the challenging, emerging topics faced by today’s board members as published in NACD’s ‘Directorship’ magazine

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Artificial intelligence: An emerging oversight responsibility for audit committees?

January 2024

Businesses are rapidly expanding their use of generative AI, often in ways that can impact core business processes. This makes it critical for audit committees to understand the related challenges and opportunities and the governance and enterprise risks such technologies pose. This article from Deloitte published in the National Association of Corporate Directors’ 2024 Governance Outlook Report lays out potential use cases and offers questions for audit committees to consider in tackling AI oversight.

 

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Boards and transformation initiatives: Strategy is just the beginning

Fall 2023

Company transformation initiatives take many forms and can include a variety of efforts related to mergers and acquisitions (M&A), restructuring, divestitures, and workforce redesigns. While these project categories have differing goals and time spans, they can affect large swaths of a company’s operations and result in organization-wide change. Regardless of form, the board plays a critical role throughout the life cycle of any transformation initiative, from setting strategy, to monitoring execution, and finally to evaluating results.

 

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The inclusion-driven boardroom

Winter 2023

Deloitte’s Center for Board Effectiveness, in collaboration with the National Association of Corporate Directors (NACD), articulates the importance of an inclusion-driven boardroom for organizations. This publication shares valuable, actionable insights for board members and leaders to consider in driving an inclusive culture to realize the benefits of a diverse board.

 

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Board Governance Structures and ESG

Winter 2023

Companies are facing increasing pressure to manage a growing range of risks as a result of rapidly evolving environmental, social, and governance (ESG) issues. Climate-related factors have gained a great deal of attention among ESG matters, but the scope of ESG is much broader, including social aspects of a company’s relationships with its stakeholders and a growing demand for effective governance and transparency. How might boards adapt their governance structures to provide effective oversight in such a rapidly changing environmental and social landscape? What kinds of changes might boards make in the coming year?

 

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Third-Party Risk Oversight

Winter 2023

As boards become more engaged with understanding their dependencies on vendors and other third parties, what measures can they take to oversee third-party risk with greater confidence and efficacy? Several possibilities are on the horizon—both actions companies are likely to take with increasing frequency and actions boards can task management with considering (if they are not already on management’s radar).

 

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