What's new

This page provides a list of the most recent materials posted to the website.

Sustainability and the board: What do directors need to know in 2018? Sustainability and the board: What do directors need to know in 2018?

On the board's agenda

Deloitte sees sustainability securing more time at and in between board meetings, in part because there is no single, standardized approach to incorporating ESG into boardroom discussions on business strategy and risk. The stakes are high, and directors need to act now to recognize sustainability as a fundamental element of their stewardship and fiduciary role.
March 2018

Is it time to review your board of director compensation program? Is it time to review your board of director compensation program?

On the board's agenda

Board compensation is on investors' radar. Unlike compensation for executives, non-employee director compensation is not subject to independent review. While shareholders must approve equity plans in which non-employee directors may participate, and while those plans frequently include limitations on individual equity grants or aggregate pay levels, shareholders are not required to approve the director compensation program as a whole. As a result, non-employee director compensation programs that result in high levels of pay can be a lightning rod for proxy advisor firm criticism, shareholder litigation, negative media attention, and more.
March 2018

Directors' Alert 2018 Directors' Alert 2018

Linkages to success

How is your board involved with protecting and enhancing your organizations’ reputation? Hear from several Deloitte business leaders and independent global directors as they examine strategies boards can pursue to protect and enhance their organizations’ reputation in today’s hyper-connected world.
February 2018

Cyber risk in the boardroom Cyber risk in the boardroom

Accelerating from acceptance to action

Cyber risk is a top-level business risk that boards may find challenging to oversee and difficult to address. By using a maturity model for board stewardship of cyber risk and understanding the actions available at each level of maturity, boards can accelerate their transition from awareness to meaningful oversight.
February 2018

Navigating annual reporting Navigating annual reporting

A checklist to support your financial reporting oversight

Overcome the challenges by meeting always-evolving financial reporting standards and ensuring that you are asking the right questions.
February 2018

Observations from a review of public filings by early adopters of the new revenue standard Observations from a review of public filings by early adopters of the new revenue standard

This Heads Up provides insight into our review of the disclosures in the public filings of a group of companies that early adopted the standard in 2017. Entities adopting the standard beginning in 2018 may benefit from evaluating the disclosure trends we have observed as a result of this review.
January 2018

Lease accounting: Implementation enters the final stretch Lease accounting: Implementation enters the final stretch

Deloitte U.S. dBrief webcast

Following the recent Financial Accounting Standards Board (FASB) meeting, lease accounting compliance is likely to include new options for companies to consider. What will these changes mean for US publicly traded companies as compliance with the new lease accounting rule begins in 2019? Participants will hear perspectives on these and other hot topics as the effective date for the new lease accounting rule fast approaches.
January 31, 2018

2017 Global Impact Report 2017 Global Impact Report

Are you ready?

Tremendous opportunities emerge almost daily, and organizations that are ready to seize these opportunities know that:

  • Relevancy requires vision, deep insights, and speed
  • Excellence stems from blending disciplined execution with innovation and transformative ideas
  • Evolving needs of clients and professionals necessitate smart collaboration and strong relationships
  • Getting results starts with asking the right questions and making a steadfast commitment to purpose as the inspiration for operational and talent strategies
  • Advancing society means thinking beyond business implications

Deloitte is prepared to take on the challenges of a changing world, to seize the opportunities of a new era, and to advise clients as they do the same. Deloitte is ready.
January 2018

Frequently Asked Questions About U.S. Tax Reform Frequently Asked Questions About U.S. Tax Reform

This Financial Reporting Alert contains responses to frequently asked questions about how an entity should account for the tax effects of the Act in accordance with ASC 740.
January 2018

The 2018 boardroom agenda The 2018 boardroom agenda

Dealing with challenges old and new

Regardless of size, industry and other characteristics, companies frequently face a constant stream of challenges. These can include perennial challenges that require ongoing or periodic attention, as well as new challenges that seem to arise regularly. Developments in 2017 demonstrate the range and depth of the challenges faced by boards. Perennial challenges include strategy, risk, compensation, shareholder engagement and regulatory uncertainty; evolving challenges include board composition, social responsibility, technology risk, culture risk and the combination of innovation and disruption. It is likely that some, if not all, of these items could be on the board’s agenda in 2018.
January 2018

Global perspectives for private companies CFO Insights: 2017 Q4 CFO Signals™ Survey Results

Global economic growth underpins optimism entering 2018

What is driving CFOs’ optimism as they look toward 2018? To answer this question, this quarter’s survey explores CFOs’ perspectives regarding major economies, government policy, megatrends and disruptors, and their own companies’ plans.
January 2018