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The writing on the wall: the CSR imperative.(Applied Corporate Governance)(corporate social responsibility)
August 1, 2004... * How to define corporate social responsibility
* Reporting on corporate social responsibility
* Setting benchmarks for quantitative reporting
Terms such as corporate social responsibility (CSR), sustainable development, socially...
Business continuity: on the company board agenda.(News And Views)
August 1, 2004... Business continuity. It seems like an obvious enough term, suggesting the continuous, healthy, and legal operation of a business entity. However, the concept of business continuity carries with it an inherent expectation of facing a disruptive...
Tax as a corporate governance issue: emerging trends in corporate Australia.(Company Secretary)
August 1, 2004... * ATO's push to move from a 'bottom-up' to a 'top-down' approach to corporate tax risks
* How corporations are responding
* The implications for best practice in corporate tax-risk management
In a business environment where...
CLERP 9 and continuous disclosure.(Corporate Law)(Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004)
August 1, 2004... * New personal liability for senior management involved in breaches of the continuous disclosure obligations of entities
* Implications of the new enforcement powers of ASIC for executive officers
* The need for clear protocols...
Workplace surveillance.(State Focus)(Workplace Surveillance Bill)
August 1, 2004... The NSW Government released the much-anticipated draft Workplace Surveillance Bill on 23 June 2004. The draft Bill will not only cover camera surveillance, but also computer and tracking surveillance. Tracking surveillance covers the...
Electronic publication and distribution of the International Accounting Standards.(News And Views)
August 1, 2004... The harmonisation of the Australian Accounting Standards to the International Accounting Standards applies from 1 January 2005. This has been described by many people as bigger than Y2K and it is now less than six months away. It is therefore...
Redundancy: a guide for employers.(Employment Law)
August 1, 2004... This useful guide for managers can be kept with the business's Policy and Procedures Manual and should be read in conjunction with the appropriate award.
What is redundancy?
An employee is redundant when he/she is superfluous to the...
Innovation: more to it than meets the eye.(Management)
August 1, 2004... * How becoming 'whole brained' assists companies to achieve innovation
* How to move organisations out of typecast thinking
* The return on investment of becoming an innovative organisation
Most business managers say they want...
Risk allocation and the standardisation of contracts in public private partnerships.(Risk Management, public-private sector cooperation)
August 1, 2004... * The potential for risks to be allocated to the party least able to refuse the risk rather than the party best able to manage the risk
* Managing risk allocation through careful drafting, pricing and risk transfer
* Balancing the...
All things must pass: budget amendment to super guarantee system will lead to greater super costs.(Superannuation Law)
August 1, 2004... * The change from notional earnings base to ordinary time earnings
* The amount of super support employers must pay is likely to increase
* If super support payments are paid late there is a risk of having to pay them twice
Buried...
Don't let transactions fall through the cracks under tax consolidation.(Taxation Law)
August 1, 2004... * Consolidation creates new capital gains risks for both vendors and purchasers
* Vital to plan for commercial risk of company transactions
* Due diligence a whole new game under tax consolidation
The tax consolidation regime has...
The technology challenge for corporations from International Accounting Standard No. 39.(News And Views)
August 1, 2004... The rapid shift to International Accounting Standards has recently become a major driver for companies outside of North America. In turn it has also become a key driver for systems vendors. Certainly it's an ever more important part of vendor...
Vale Edward David Smout OAM, FCIS.(News And Views)(Order of Australia Medal)(Obituary)
August 1, 2004... When Ted Smout died in late June, aged 106, he was Australia's oldest surviving World War I veteran. He was also the oldest surviving member of CSA, having been born in January 1898, admitted as an Associate in 1926 and elected to Fellow in...