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A directors' report is a document produced by the board of directors, which details the state of the company and its compliance with a set of financial, accounting and corporate social responsibility standards. It is usually produced annually and must be disclosed to the public.
The vast majority of companies covered by the act have hired internal auditors to ensure that the company adheres to required standards of internal control. The internal auditors are required by law to report directly to an audit board, consisting of directors more than half of whom are outside directors, one of whom is a "financial expert".
The key principles from the first King report covered: Board of directors makeup and mandate, including the role of non-executive directors and guidance on the categories of people who should make up the non-executive directors; Appointments to the board and guidance on the maximum term for executive directors
A handful of other board directors were also singled out by advisors, and consumer advocate Ralph Nader, whose grandniece died in the second Boeing 737 Max 8 crash, called for the whole board to ...
Statement of Directors' responsibilities for the shareholders' financial statements The Directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable Law of the Republic of Ireland, including the accounting standards issued by the Accounting Standards Board and published by The Institute of Chartered Accountants.
Finland requires 40% of state owned enterprises to have female directors for 40% of their board seats. [61] The Netherlands requires public companies with more than 250 employees to have female directors for 30% of the board seats. [61] In France, a bill was passed in 2011 requiring 40% female directorship by 2016.
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