audit committee chair expertise

The moderating effect of corporate governance reforms on the relationship between audit committee chair attributes and ESG di

oecd corporate governance reforms

Navigates OECD Corporate Governance, Amplifies ESG Signals 2026

40% of firms reported a measurable uptick in ESG reporting quality after the 2023 OECD reforms, showing that the policy did not weaken seasoned audit chairs but rather heightened their strategic role. In my view, trimming legacy compliance checks removed bureaucratic friction while assigning audit chairs greater accountability for ESG