Corporate Governance in the Modern Era

Corporate Governance in the Modern Era

 

Corporate boards in this era are faced with significant and unprecedented trials including but not limited to the COVID-19 pandemic crisis, the economic fallout and more. The Boards of directors have been compelled to direct and navigate unanticipated risks created by these sources whilst ensuring business financial performance. This also means that a good board of directors will have to include individuals from diverse background to enable strong governance and better handling of unprecedented circumstances.

 

What is Corporate Governance?

 

As stated by (Kiradoo, 2016), corporate governance is the set of best practices and moral conduct that supports the serving the stakeholder interest. The rules of corporate governance are set with fairness, integrity, honesty, social responsibility and independence at the core (Tricker, 2015).

 

As defined by (Zingales, 1998a), “governance systems as the complex set of constraints that shape the ex post bargaining over the quasi-rents generated by the firm”. Shleifer & Vishny’s (1997) view corporate governance as methods in supplying finance to businesses with assurance of return on investment.  There is further definitions by Gillan & Starks (1998) which defines that corporate governance as the system of laws, rules, and factors that control operations at a company.

 

Reformed Corporate Governance

 

The need for the change did not happen overnight and the evolution of corporate governance paced gradually.

 

Corporate governance concept emerged in the 19th century during the British legislation on joint stock incorporation and limited liability granted companies autonomous legal personhood and created the entity of a corporation (Mason & O'Mahony, 2008).

 

The corporate governance concept emerged from the Cadbury Report following failures of renounce large scale corporate entities. With the increase in businesses getting de-regulated, the public began questioning the laws and rules set around corporate activities, calling for a more scrutinized corporate governance (Dy, 2018)

 

It is evident that the larger a corporate is, the more potential to wield significant power and the more profound influence they have to a wider group including employees, society, the environment and the economy. Therefore it is very important that such corporates are governed with integrity, transparency and delivery efficiency to shareholders.

 

The new corporate governance has been created with the aim to encourage corporates ensure proactive engagement following in-depth code and compliance. This will also change the ways in execution of governing duties with greater emphasis on employee engagement, understanding views of shareholders and entity’s wider stakeholder. It also prioritizes ensuring that policies around remuneration for senior executives and the general workforce are aligned.

 

The role of 4P’s;

 


Source: Corporate Governance Importance, Pillars and Principle (Gupta, et al., 2020)

 

As indicated in above diagram, people, purpose, process and performance are pillars of governance that aid in enhancing organization operations and performance. Organization sustainability is achieved through enhanced performance and optimum utilization of effort by resources. Use of corporate governance to process of engaging all organization’s stakeholders assures that company’s both mission and vision are achieved (Mostovicz, et al., 2011).

 

Board of Directors;

 

Robust corporate governance practices at the core of successful, ethically responsible and sustainable organizations. Creating and maintaining a sound governance is one of the primary responsibilities of the company board.

 

It is essential that the right information is raised to the board such that they are able ask the right questions, take appropriate action and navigate the organization for success through effective corporate governance. This has become a tremendously difficult task in today’s world due to complexity. This is why it is vital to have the best combination of board of directors to govern and lead the organization.

 

The modern era compels an approach that empowers boards with tools that navigate complex and multifaceted business leading to emergence of the modern governance.

 

The modern corporate governance provides the board of directors and the management the due information thereby enabling them to ask the right questions, flagging of issues and address the same. In these unprecedented times and looming unknown risks, modern corporate governance is going to make the difference and create competitive advantage for the company.

 

There are new provisions around board tenure, effectiveness, succession planning and evaluations (Dy, 2018)

    

Increased data analysis in short span of time

Increased requirements for company-wide data, reports and analysis allow directors to gain greater exposure to the views of the workforce, shareholders and wider stakeholders. It is utmost important that the board has the most latest and accurate information and analysis presented at the board meetings, which will enable the board to respond to changing market conditions more confidently. In addition, the level of scrutiny of companies have increased rapidly which further emphasizes the need to have accurate and timely information for informed decision making.

 

Increased regulatory requirements

The increasingly complex regulatory environment has compelled organizations to improve the processes and systems of governance

 

Effective and open communications

Although this is important to ensure successful board operations, positive flow of ideas and knowledge-sharing can be a challenge.

 

It is important to create a setting of often relevant communication encouraging board of directors to questions and share their insight.

 

 

Entity visibility

It is vital that board of directors have clear visibility across entities, territories and business units. As organisations grow larger and more complex, keeping track of the different entities, local legislation and compliance issues naturally becomes more difficult.

 

With the holistic view of governance, risk and compliance, it will be less difficult to measure and set improvement targets. In addition it will also help senior management visualize future goals

 

User of directors’ time and skills to the fullest potential

When you have a strong board composed of talented individuals, you want to make the most of their skills and get them working together for the benefit of the organization. Given that many directors sit on multiple boards and have other high-level commitments, it’s important that they can be efficient in discharging their duties.

                                                                                                         

Corporate Social Responsibility (CSR)

 

In the past, CSR has been conceptualized an act of compassion or charity. However this perception has now changed from a charity model to a more stakeholder participation based model in the modern era which has been embedded to organization’s corporate governance practices in large sized firms. Corporate Governance and CSR is aimed at ethical business practices and organization response to the all its stakeholders, its wider community and environment. According to Verma & Kumar (2012), Corporate Governance and CSR results in a better corporate image which directly links with firm’s performance. Verma & Kumar (2012) in this research study, further adds that both corporate governance and CSR has similar objectives and results whereby these concepts;

 

·         Increase transparency in financial and non-financial reporting which aids in gaining public confidence and trust which ultimately creates shareholder value;

·         Creates a robust organization reputation;

·         Improved stakeholder relationship;

·         Actively contribute to the development of the wider community the company operates in (Verma & Kumar, 2012)

 

Conclusion

 

As public entities commit to follow the new corporate governance code, it will be important to assess the tools that can be used to support the process of governance. Strong enterprise governance management that includes technical tools and resources to improve communication, visibility and accessibility will alleviate some of the pressure on the company secretariat, enabling it to provide the high-quality board information that competent decision-making requires. This will support corporate governance at the highest level and help boards to deliver success and sustainability as responsible corporate citizens.

 

Protection of human rights, environmental issues, and expectations from the wider community has gained significant focus in recent years. As a result forcing businesses to manage their operations and conduct business according to a defined ethical standard. Improving quality of governance remains a challenge in Corporate Social Responsibility. 

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