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Amit Tandon: Governance norms - Direction or diktat?

Companies tend to wait for regulations to implement change. Given such an attitude, regulators need to do a balancing act: ensure the basic requirements of good governance while remaining directional about others

Amit Tandon

The annual meeting of the International Corporate Governance Network (ICGN) is one of the few must-attend events for corporate governance buffs. The theme this year was “Promoting long-term thinking and behaviour for sustainable capital markets”. So environmental, social and governance; sustainability and integrated reporting; non-GAAP (generally accepted accounting procedures) disclosures; engagement in Asia; stewardship codes, etc were all on the agenda. But as in most such events, a few topics dominated the conversation. At this event, there were two: “one share, one ...