QCA/UHY Hacker Young Corporate Governance Behaviour Review 2017

Corporate Governance Behaviour Review 2017

‘Investors want to read statements that are unique to a company and that express the company’s distinctive character. The direct message from investors is be honest and truthful in drafting your company’s report.’

Joëlle Warren

Culture and non-executive directors

‘So culture isn’t something that should be “owned” by one person as “head of culture” or delegated to HR. Culture starts at the top. How the board behaves both individually and collectively sets the cultural tone and defines the ethical and moral boundaries that ripple through the organisation.’