Corporate Deck, Board & Reporting Essentials

The governing body responsible for oversight, major decisions and duties assigned by law or governing documents.

A director who also holds an executive management role in the organisation.

A director who does not hold a day-to-day executive role in the organisation.

A director assessed as free from relationships likely to impair independent judgement under applicable standards.

A board committee overseeing financial reporting, audit, controls and related risks.

The minimum participation required for a meeting or vote to be valid.

A formal decision approved by the board.

A duty to act loyally and carefully for another party or entity under applicable law.

The complete materials circulated to directors for a board meeting.

A presentation prepared for board oversight or decision.

A document submitted to the board for information, discussion or approval.

The ordered list of matters to be considered at a meeting.

The formal record of a board meeting, decisions and required disclosures.

A record of board decisions and rationale.

A named task someone must complete.

Routine items proposed for approval without individual discussion.

A yearly report describing a company's performance, governance and financial information.

The comprehensive annual report filed by many United States public companies with the SEC.

Management's narrative explanation of financial condition, results and trends.

A disclosure describing material risks that could affect an issuer or investment.

A public announcement of periodic financial results and management commentary.

A public or investor call in which management presents results and answers questions.

Management's communicated expectation or range for future performance.

A statement about future expectations, plans or conditions.

A report showing revenue, expenses and profit or loss over a period.

A report showing assets, liabilities and equity at a point in time.

A report showing cash inflows and outflows from operating, investing and financing activities.

Commercial value recognised or generated from users or customers.

Profit from operating activities before specified financing and tax items.

Profit remaining after expenses, interest and tax under the applicable reporting framework.

Current assets minus current liabilities, or an operational variant that must be explicitly defined.

Cash remaining after selected operating and capital expenditures under a stated definition.

An organisation-wide approach to identifying, assessing and managing risks against objectives.

The amount and type of risk an organisation is willing to pursue or retain.

The acceptable variation around a risk objective or limit.

A measure designed to prevent, detect or correct risk or error.

The governance, systems and behaviour supporting reliable reporting.

A governance model distinguishing management, risk oversight and independent assurance roles.

An independent assurance and advisory function within or engaged by an organisation.

An audit performed by an independent firm or person outside the organisation.

The governance, policies, controls, training and monitoring used to prevent and detect misconduct.

A document setting expected ethical and professional behaviour.

A situation in which personal or competing interests could impair objective decision-making.

Reporting suspected misconduct through internal or external channels.

Offering, giving, requesting or receiving an improper advantage to influence action.

Information relating to an identified or identifiable person under the applicable privacy law.

A contract significant enough to require disclosure or special review under applicable rules.

A policy stating how long categories of records are kept and when they are disposed of.

The deliberate arrangement of structure, roles, processes and decision rights to support strategy.

A model forecasting business drivers, revenue, costs, assets and operating performance.

Number of direct reports per manager.

Forecasting and shaping the people and capabilities needed to deliver strategy.

The degree of employees' psychological connection, effort and commitment, measured through a stated method.

The system for setting expectations, reviewing results and developing employees.

The structured work of helping people adopt new processes, systems or behaviours.

A substantial coordinated change to strategy, operating model, technology or culture.

The controlled process of sourcing, selecting, contracting and managing suppliers.

Managing related spend and suppliers as a strategic category.

A formal offer submitted in response to a procurement invitation.

Deliberate selection of one supplier despite alternatives, usually requiring justification.

Deliberate selection of one supplier despite alternatives, usually requiring justification.

Evaluation of operational, financial, compliance, security and concentration risks of a supplier.

How often inventory is sold or used relative to average inventory.

The ability to prevent, adapt to, respond to and recover from disruption while delivering important services.

An investor and management shorthand for environmental, social and governance matters.

A sustainability matter that could negatively affect an organisation's prospects.

Direct greenhouse-gas emissions from sources owned or controlled by the reporting organisation.

Indirect emissions from purchased or acquired energy consumed by the reporting organisation.

Other indirect emissions across the value chain, organised into defined categories.

A state in which remaining greenhouse-gas emissions are balanced by durable removals after deep reductions, under a stated boundary and standard.

Assessment of both financial effects on the company and the company's impacts on people and environment.

Misleading environmental claims or impressions that overstate benefit or understate harm.