Who Reads and Writes Governance?

THE BACKDROP

Most listed companies complain about the reporting burden, including the short-termism

created by the reporting cycle. Investors are also critical, for example, about the length of

many Annual Reports and the extensive use of boilerplate. Recent discussions by standard

setters have raised the concern that corporate reporting is being written by AI and consumed

by AI.

What does this mean for the increasingly extensive reporting about the work of the Board and

its Committees? Who writes it? Who reads it? And in an AI driven world, does it become

redundant?

To read Fidelio's full Overture, please click here.