Corporate governance – from the inside out
This article explains that effective corporate governance has both internal and external drivers. Although directors and managers of companies may have little influence over the external regulatory framework, they can and must play their part in ensuring effective internal governance and compliance from deep within their own organisations.
CSR strategy and strategic CSR
Corporate social responsibility (or CSR) has now been added to the P1 Study Guide. But what exactly is CSR? And what is the difference between the concepts of ‘CSR strategy’ and ‘strategic CSR’?
The Integrated Report framework
In 2013, the International Integrated Reporting Council (IIRC) released a framework for integrated reporting. The framework establishes principles and concepts that govern the overall content of an integrated report.
Public sector governance – part 1
There is a new section of the P1 Study Guide for exams from December 2014 onwards. It is on public sector governance and is included as a new addition under section A9. The purpose of this article is to introduce these topics and give some pointers as to what the important themes are in terms of teaching and learning.
Public sector governance – part 2
The second part of this article continues its discussion of the new topics introduced under section A9 of the P1 Study Guide, relevant from the December 2014 exam session.
Diversifying the board – a step towards better governance
In the P1 Study Guide, section A3i requires students to (i) explain the meaning of ‘diversity’ and (ii) critically evaluate issues of diversity on the board of directors. This article elaborates on this topic by introducing the concept of board diversity and how it may benefit the organisation, followed by a discussion on the possible costs of board diversity. It concludes with a comment on the current regulatory initiatives of board diversity.
Environmental accounting and reporting
From 2013, environmental reporting will become part of the P1 syllabus and, therefore, an examinable topic due to its relevance to many discussions around accountability, transparency and sustainability – key themes of the paper. This article outlines what environmental reporting is, where it can occur and its advantages and purposes.
COSO’s enterprise risk management framework
Examining the guidance published by the Committee of Sponsoring Organisations (COSO).
Internal audit – the control of controls – can feature as a key part of the corporate governance framework of an organisation, and can be viewed as a high level control in response to risk or by considering the detailed work required of internal audit.
Independence as a concept in corporate governance
We explore the theory of independence, and discusses why it is vital in many contexts relating to corporate governance and professional behaviour.
‘Non-corporate’ corporate governance
This article considers two broad types of non-corporate organisation: public sector organisations and charitable/voluntary organisations.
Corporate governance – external and internal actors
Not all elements of a company’s corporate governance system are part of the internal structure. External actors can have a role to play in governance too.
Risk and environmental auditing
A focus on Section D1c and Section E7d of the P1 Study Guide.
Strategic and operational risks
Examining the risks in terms of their potential impact and probability of occurrence.
Rules, principles and Sarbanes-Oxley
Introducing some of the main themes in relation to the control of corporate governance and discusses how this control differs by country.
Ethical decision making
This article takes a look at two of the main decision-making frameworks.
All about stakeholders – part 1
An introduction to the idea of stakeholders and stakeholding, and and explanation of the different ways in which stakeholders are categorised.
All about stakeholders – part 2
The second of a two-part article focuses on stakeholders and stakeholding by looking at a number of different stakeholder groups.
BPP教学传媒(BPP Learning Media)学科专家Steve Whittenbury讲解如何回答P1科目中的公司治理问题。
在为P1学员准备的这个视频中，Kaplan培训机构讲师Stuart Williams和Paul Kirkwood围绕2022年卡塔尔世界杯FIFA贿赂丑闻事件探讨了其中的道德、透明度以及公司治理问题。
Kaplan金融学院(Kaplan Financial)讲师Steph Crook概括P1科目风险管理部分的重要内容。
Professional marks – the difference between a pass and a fail
Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17
ACCA embeds integrated reporting
Read the mind of the P1 marker
This article is intended to give you some real insight into the mind of the marker and to understand what they are looking for when they mark P1 scripts, but the general advice on technique in this article could equally apply to all Professional level exams.
P1 – 重考学员复习指南
Support for your P1 exam (on-demand webinar)
How to earn professional mark
Examiner’s approach to P1
How to tackle exams – from a marker’s perspective