Governance

An absentee ballot is used primarily in political voting, allowing voters to cast their votes without attending the polling place.

An ad hoc committee is a temporary and task-specific committee established for a particular purpose or to address a specific issue.

An in-depth look at the AIDB, its history, functions, and relevance in the field of accountancy and actuarial disciplines.

An advisory body established in 2012 to provide guidance to the Financial Reporting Council on audit and assurance matters, including the issuance of codes and standards.

A Board of Commissioners is an oversight body that ensures adherence to laws, regulations, and ethical practices within various organizations, often including public agencies and corporations.

A comprehensive examination of Breach of Fiduciary Duty, its historical context, types, key events, detailed explanations, legal implications, famous cases, and relevant terminology.

An in-depth examination of bribery, its historical context, types, key events, legal definitions, and practical applications.

An in-depth exploration of Chartered Governance Professionals, their roles, responsibilities, historical context, key events, types, importance, and much more.

A comprehensive overview of the Chartered Secretary designation, covering historical context, key responsibilities, importance, applicability, and more.

A comprehensive guide on Control Objectives for Information and Related Technologies (COBIT), its historical context, components, and importance in IT governance.

Collaborative Governance involves multiple stakeholders working together to solve public problems, creating a synergistic approach to governance.

A comprehensive guide to Compliance Management Systems (CMS), which are essential for organizations to maintain adherence to legal and regulatory requirements.

A comprehensive look into Constitutional Monarchy, exploring its historical evolution, types, key events, and implications in modern governance.

The Control Environment encompasses the organizational structure, policies, and procedures that form the foundation for implementing and carrying out internal controls.

A comprehensive understanding of a corporate resolution, its types, purposes, and applications in corporate governance.

An in-depth exploration of Corporation Law, its historical context, key events, categories, and its significant role in shaping business operations and governance.

An in-depth exploration of corruption, its types, causes, impacts, and measures to combat it.

An index developed by Transparency International that scores countries on perceived levels of corruption in the public sector, ranging from zero (highly corrupt) to 100 (very clean).

An in-depth exploration of de facto directors, individuals who act as directors without formal appointment, encompassing legal implications, historical context, key events, and related terms.

Decentralization refers to the dispersal of decision-making authority from central authorities to local or regional entities, and in the private sector, from headquarters to subsidiaries. It plays a crucial role in enhancing efficiency, responsiveness, and democratization in various domains.

An in-depth exploration of systems of governance that are based on democratic principles of inclusion and deliberation, their historical context, types, key events, and significance.

Digital Democracy refers to the incorporation of digital technologies to promote and facilitate democratic processes, ensuring greater engagement, transparency, and efficiency in governance.

An in-depth exploration of the dual-tier board governance model, including its historical context, types, key events, applications, and more.

A federation is a political system in which states or provinces enjoy internal autonomy while being united under a strong central government. It allows for regional self-governance and a cohesive national policy.

The Financial Reporting Council (FRC) oversees corporate governance and financial reporting standards, ensuring the integrity and accuracy of financial information.

The responsibility of government agencies to act according to legal and ethical guidelines and to answer for their financial and administrative actions. Ensuring that public officials use privileges like franking responsibly.

Detailed explanation of the Hauptversammlung, its purpose, types, historical context, and applicability in corporate governance within Aktiengesellschaft (AG).

Comprehensive overview of the International Ethics Standards Board for Accountants (IESBA), its purpose, functions, historical context, and its importance in the field of accounting.

A comprehensive overview of the International Financial Reporting Standards Advisory Council (IFRS-AC), including its historical context, roles, and importance in global financial reporting.

The Institute of Chartered Secretaries and Administrators (ICSA) represents professionals dealing with corporate governance and compliance. Founded in 1891 and granted a Royal Charter in 1902, it boasts 36,000 members across 70 countries, marking it as the world’s leading authority in the field.

A comprehensive overview of the Institute of Directors (IOD), its historical context, significance, functions, and related terminology.

Detailed overview of Internal Control Systems within the broader context of Governance, Risk, and Compliance (GRC), highlighting their role in financial reporting and operational efficiencies.

An in-depth look at the International Organization for Securities Commissions (IOSCO), its history, objectives, key events, importance, and global impact on securities and futures markets regulation.

Intra Vires refers to actions taken by an individual or organization that are within the scope of their legally designated authority.

To render an agreement or decision void and without legal force.

Comprehensive coverage on the term 'Municipality,' including its historical context, types, key events, explanations, importance, applicability, examples, and more.

An ombudsman is an official responsible for investigating complaints against the administration of institutions, offering a crucial role in ensuring justice and transparency.

An in-depth exploration of opacity, a state where information is hidden or unclear, in various fields such as finance, technology, and social sciences.

An intergovernmental organization of 13 oil-exporting nations that coordinates and unifies petroleum policies.

The Public Interest Oversight Board (PIOB) is an independent oversight body established to ensure that standards in auditing, assurance, and ethics set by standard-setting bodies are in the public interest.

The Professional Oversight Board (POB) is an operating body of the Financial Reporting Council (FRC) tasked with providing independent oversight of the auditing and accounting professions. The POB aims to uphold public confidence in corporate governance.

The Public Interest Oversight Board (PIOB) oversees the standard-setting processes in the International Federation of Accountants (IFAC) to ensure they serve the public interest.

Public Participation involves the engagement of citizens in governance and policy-making processes. It is crucial for ensuring democratic decision-making, accountability, and transparency.

A comprehensive look into Recognized Professional Bodies (RPBs), their scope, jurisdiction, importance, and distinctions from other regulatory bodies.

An in-depth look at Recognized Qualifying Bodies (RQB) and their importance in professional certification and standards across various industries.

An in-depth examination of the practices, significance, and implications of regulatory oversight in various industries.

An in-depth examination of self-regulation, the autonomous process by which organizations oversee their own operations without direct governmental intervention.

An in-depth exploration of Sociocracy, a decentralized governance model focusing on consent decision-making and double-linking organizational structures.

The concept of sovereignty revolves around the authority of a state to govern itself without external interference, encompassing supreme power or authority in political governance.

A comprehensive exploration of Standing Committees, their historical context, types, key events, detailed explanations, and more.

A Subcommittee is a smaller, specialized unit within a standing committee focused on specific aspects to provide detailed attention and informed decisions.

The principle that policy decisions should be taken at the most decentralized level consistent with making them effective.

Sustainability Reporting is the practice of publicly disclosing an organization's environmental, social, and governance (ESG) performance to inform stakeholders about its impact on these critical areas.

A comprehensive overview of Transparency International, its history, operations, and impact on global corruption.

An exploration of trust law, where property is managed by one party for another's benefit, including its history, types, key events, and applications.

The Turnbull Report (1999) provides directors of UK listed companies with comprehensive guidance on risk management and internal controls, emphasizing obligations under the Corporate Governance Code.

The United Nations Convention against Corruption (UNCAC) is a global treaty aimed at preventing corruption and promoting transparency, integrity, and accountability.

An independent body established in 1946 to provide external audit services to the UN General Assembly. It enhances financial reliability, accountability, and value by certifying accounts, conducting audits, and identifying improvements.

Exploring the various methods of Alternative Dispute Resolution (ADR) as alternatives to traditional litigation, including Arbitration, Conciliation, and Mediation.

An in-depth exploration of committees, their types, functions, historical context, and significance in various fields including government, organizations, and corporations.

A system of jurisprudence that originated in England and is based on judicial precedent rather than on legislative enactment.

A comprehensive entry on embezzlement, examining its legal definition, historical context, types, significant examples, and related terms.

Inferred Authority refers to the authority that is assumed or exercised by an individual when a higher authority leaves their post, based on inferred ability and responsibility.

An overview of Interlocking Directorates, explaining membership on multiple company boards, legal considerations, historical context, and implications.

A Notary Public is a public officer authorized to perform various legal formalities, including administering oaths, attesting to and certifying documents, and handling certain commercial matters.

A proviso is a clause in a document that introduces a condition or stipulation, often used to set exceptions, qualifications, or prevent misinterpretations.

A comprehensive exploration of the concept of quorum, its historical context, types, applicability in various fields, and related terms.

A comprehensive guide to the parliamentary procedures commonly followed in meetings, as codified in Robert's Rules of Order.

An in-depth look at the Board of Governors, their responsibilities, roles within institutions like the Federal Reserve, and answers to frequently asked questions.

Comprehensive overview of a board of trustees, including its definition, who is included, and the key responsibilities of its members.

A comprehensive guide to the International Organization for Standardization (ISO), detailing its structure, functions, and global impact.

Explore the concept of a lobby, how lobbying mechanisms work, and real-world examples of lobbying influence.

Explore the definition of a quorum, its function in organizational meetings, and the various methods to achieve the necessary minimum attendance.