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HB 403:2004

HB 403:2004

$27.30

Best Practice Board Reporting

Published By Publication Date Number of Pages
AS 2004-06-03 26
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Provides guidelines on how to present information in board reports, so that board members can discharge their duties in the best interest of the organisation. It will assist both board members and those involved in the preparation of the reports.

Scope

This Handbook provides guidelines on the content, presentation and other features of information presented in board reports, so that Board members can discharge their duties in the best interest of the entity. It is directed at board members, its key stakeholders and those involved in the preparation of the reports.
This Handbook does not deal with information that an entity may be required to present to external stakeholders.
The scope of this Handbook is limited to internal reporting.
It is common practice for the principal Board of larger entities to have subcommittees, such as a Board Audit Committee, a Remuneration Committee and a Risk Management Committee.
For the purposes of this Handbook, the reporting to, and by, these Committees of the Board is also covered by the term ‘internal reporting’.

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HB 403:2004
$27.30