The reporting of intangible assets in corporate financial statements has frequently been contentious. At an IASB meeting held in London this February, its IFRS committee members had the topic firmly on their agenda.

The PDF of the edition published on 15 May 2025 is now available to read offline.

In the first of our pieces looking at the future of EDI, Ruth asks: is the president’s anti-woke rhetoric sticking?

An inspiring trip to Uganda reminds us: good governance is global.

Spring has well and truly sprung with a slew of great events and a blooming of furious debate about AGMs. The sap has clearly been rising, and the heat of summer is just around the corner…

The Sentebale case has been a PR disaster. What does it tell us about charity governance?

Simon Fanshawe OBE, founder of Diversity by Design, explains why and how to cultivate diversity in organisations – and how he’s framing a response to the EDI backlash coming from the US.

Practical EDI demands a lot of CoSecs, boards and teams. But clarity of intent, open-mindedness and engagement can prove a winning combination.

“Culture eats strategy for breakfast,” they say. Or used to. These days it’s more likely to be a flashpoint that some leaders are happy to sidestep. But that could have highly negative implications for good governance.