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879649

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Corporate governance

Research report

17 Nov 2017

The majority of Australians have engaged with the charity sector in the past year. Charitable support was based on the knowledge there would be a clear and measurable outcome and an understanding that a high proportion of funds donated would contribute towards the cause. This...

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15 Nov 2017

On 11 August 2017, the Board of Australian Rugby Union (ARU) announced that it would discontinue the Super Rugby licence for the Western Force. The decision prompted outrage among rugby union fans who believed that the process the ARU used to arrive at that decision was flawed.

...

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Discussion paper

08 Nov 2017

The Australian Energy Regulator (AER) regulates energy markets and networks in jurisdictions other than Western Australia.

The energy market is in transition, and our work takes place in the context of significant technological, behavioural and systemic change. Our work places consumers...

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07 Nov 2017

Australia has experienced 26 years of unbroken economic growth. However, this aggregate figure masks stagnant wages growth and a deterioration in the living standards of many in the Australian middle class. The central cause of this deterioration is low and declining levels of business...

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02 Nov 2017

KPMG International’s Survey of Corporate Responsibility Reporting continues to be the world’s most well-respected, comprehensive and authoritative survey of corporate responsibility reporting.

First launched in 1993, KPMG’s Survey has become the...

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Working paper

31 Oct 2017

The world has become an increasingly integrated and global place, creating opportunities for businesses to expand their networks beyond physical borders. This presents both opportunities and challenges to the corporate tax system, as the rise of intangibles and the digital economy creates...

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Research report

23 Oct 2017

Australian charities make up a significant sector of Australia’s society and economy, managing net assets of over $180 billion and generating $134 billion total income. They provide essential social, cultural, community, education, health and other charitable services,...

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Draft report

23 Oct 2017

This Model Code of Conduct for Local Councils in NSW (“the Model Code of Conduct”) is made under section 440 of the Local Government Act 1993 (“LGA”) and the Local Government (General) Regulation 2005 (“the Regulation”).

Section 440 of the LGA...

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23 Oct 2017

This report outlines the findings of an investigation into whether Cairns Regional Council and its councillors comply with relevant legislative and policy requirements and act reasonably in relation to the disclosure and management of councillors’ conflicts of interest.

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Guide

12 Oct 2017

The inclusion of independent directors on the board of listed companies emerged in corporate governance policy in the early 1990s in Australia, with corporate principles developed by the Australian Stock Exchange (ASX) including that boards comprise a majority of independent directors and that...

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06 Oct 2017

In Operation Ord and Operation Dunham, IBAC identified systemic failings that were exploited by the actions of a few individuals....

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02 Oct 2017

In 2016 SCONUL established a Leadership Task and Finish Group to develop a range of initiatives to enhance the collective leadership capacity across SCONUL and to support individuals and groups of staff in member institutions in their leadership development. 

At an early stage of this...

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Journal article

02 Oct 2017

Running a business has its risks, especially as many fail in their early years of operation. The question as to which stakeholders associated with the business bear the loss is an important issue, which will largely depend on the business structure used. Accountants play a central role in the...

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Discussion paper

28 Sep 2017

The Australian Government has committed to ongoing reform of Australia’s corporate insolvency regime. This paper is seeking feedback on a package of measures aimed at countering illegal phoenixing, and which are intended to form the Government’s third tranche of insolvency law reforms.

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Report

27 Sep 2017

The Inland Rail programme is to construct an inland rail line from Melbourne to Brisbane, covering a total distance of approximately 1700 kilometres. In 2014, the Australian Government provided $300 million for pre-construction work on the proposed rail line, and in 2017 committed $8.4 billion...

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Survey

Report

27 Sep 2017

This report outlines the responses of state government employees following research into their understanding of corruption, their perceptions of corruption and misconduct, attitudes to reporting corruption and misconduct, and attitudes towards preventing corruption.

The research focused...

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14 Sep 2017

On 3 July 2017 CPA Australia released Terms of Reference and named members of an Independent Review Panel (Review...

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13 Sep 2017

Effective whistleblowing provides an essential service in fostering integrity and accountability while deterring and exposing misconduct, fraud and corruption. A recent analysis of whistleblower protections across G20 countries found Australia's laws to be comprehensive for the public sector,...

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Report

13 Sep 2017

This inquiry continues the work commenced by the Select Committee on the Establishment of a National Integrity Commission (2016 select committee) established during the 44th Parliament on 24 February 2016. The 2016 select committee tabled an interim report on 3 May 2016.

This report...

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08 Sep 2017

Structures for health care organisations to engage with consumers vary across Australia, but most states have some form of ‘consumer advisory committee’ required under legislation or as part of expected practice. Health Performance Council (HPC) revisited a previous review (2011) to assess what...

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