Gemma Donnelly-Cox, Mary-Lee Rhodes, Benn Hogan and Mary Lawlor make the business case for corporate human rights reporting and outline critical issues for businesses to consider. Businesses can impact human rights in every context in which they operate. These impacts can be positive: delivering employment, infrastructure and furthering development. They can also be negative, bringing risks, including forced and child labour, pollution and corruption. Since 1 January 2017, all companies in Ireland to which the Non-Financial Reporting Directive (NFRD) applies have been required to disclose information relating to respect for human rights, including human rights risks and due diligence processes. Over the same period, there has been an increased interest among investment managers, most notably in Europe, in the human rights performance of companies. Furthermore, mandatory human rights due diligence is coming down the tracks. On 29 April, the European Commissioner for Justice, Didier Reynders, announced his intention to bring forward a legislative proposal in 2021 on mandatory human rights and environmental due diligence. It would seem to be in the clear interest of companies to have a human rights policy and to undertake human rights reporting. Richard Karmel, Global Business and Human Rights Partner at Mazars UK, makes this case in saying (in correspondence with the authors): “Reporting on human rights isn’t a compliance area; it is about being authentic and meaningful in disclosing not only the actions that you have taken to address your greatest risk areas (salient risks) but also reporting on how you know this information. Companies shouldn’t view addressing human rights as an internal cost for external benefit; there is huge internal benefit – greater productivity, improved quality of supplies, less staff turnover and absenteeism, and the attraction of new recruits, for example. This is not a cost area, but one of investment and companies are very good at monitoring their return on investment.” However, when we looked at human rights reporting by Irish companies, we found a significant information gap. Very few of the companies we studied in Ireland include human rights performance in the policy statements or company reports they publish, including those prepared under the NFRD. This may be due in part to the limited guidance within the Directive on how companies should report on human rights, including due diligence. We consider here some of the factors driving human rights reporting, what is required in such reporting, and what it looks like when companies do it well.   The UN Guiding Principles and the Irish national plan In December 2011, the United Nations Human Rights Council unanimously adopted the Guiding Principles on Business and Human Rights (UNGPs). These principles were the first agreed statement by UN member states following 40 years of attempts to clarify the relationship between business and human rights. Embedded in the UNGPs is the three-pillar ‘Protect, Respect and Remedy Framework’, which sets out the duties of states to protect human rights, and the responsibilities of businesses to respect human rights and remedy failures. At a national level, a range of laws and ‘national action plans’ (NAPs) were created by member states seeking to embed these principles in company law and practice. Ireland’s NAP, published in 2017, recognises the need to, among other things, “encourage” companies to “develop human rights-focused policies and reporting initiatives”, “conduct appropriate human rights due diligence” and to consider a range of matters regarding access to remedy. An implementation group involving a wide range of stakeholders was established by the Department of Foreign Affairs and Trade to progress the NAP and a baseline assessment of the Irish legislative and regulatory framework was produced.   The Corporate Human Rights Benchmark and Irish company performance In 2019, the Trinity Centre for Social Innovation published Irish Business and Human Rights: Benchmarking Compliance with the UN Guiding Principles. Mark Kennedy, Managing Partner at Mazars Ireland, has described the report as “a first and important assessment of how companies are dealing with what is a vitally important business issue”. We reported on the results of our pilot study in which we applied the benchmarking methodology developed by the UK-based Corporate Human Rights Benchmark (CHRB). The CHRB conducts an annual assessment of 200 of the world’s largest publicly traded companies on a set of human rights indicators. The indicators consider:   Commitments: what commitments does a company make to respect human rights, engage with stakeholders and remedy shortcomings? Responsibility, resources, and due diligence: what steps does a company take to embed responsibility and resources for day-to-day human rights, and to establish a due diligence process that encompasses: identifying human rights risks; assessing them; taking appropriate action on the assessed risks; and tracking what happens after action by monitoring and evaluating their effectiveness? Grievance mechanisms, remedy and learning: what grievance mechanisms are established for staff and external stakeholders? How are adverse impacts remedied, and how are the lessons learned incorporated? Our report applied these indicators to analyse human rights policies and reporting in 22 Irish companies that have international operations. Our source materials for the study were the companies’ publicly available information, as listed in Figure 1. We found that, by and large, the Irish companies in our study are not reporting fully or systematically, and therefore are failing to make their human rights performance visible. No company disclosed a human rights due diligence process, and no company had a publicly reported formal commitment to remedy adverse impacts caused by it to individuals, workers or communities. Where companies are reporting, what does an ‘exemplar’ look like? Adidas AG was ranked first in the 2019 global CHRB (see corporatebenchmark.org). Bill Anderson, Vice President, Global Social and Environmental Affairs at Adidas notes (in correspondence with the authors) that excellence requires transparency about human rights failures as well as successes: “John Ruggie, the author of the UNGP, offered a simple but powerful message to business: in order to meet societal expectations, businesses must both know, and show, that they are respecting human rights. Building policies and due diligence systems on human rights is only half the journey. If a company is to be accountable for its actions and decisions, it must strive for transparency. This can start with small steps, the publication of a statement and a commitment to uphold rights and in time, lead to more dedicated reporting measures on issues and remedies. It is always easy to present the good one is doing, but much harder to account for the negative impacts a company’s operations may have on people’s lives.” Human rights reporting is here to stay While few companies in our sample of 20 Irish companies reported systematically on human rights, and despite an apparent lack of awareness among them of the UNGP, and a lack of explicit compliance, our view is that awareness of the requirement to report is slowly gaining strength in Ireland. It makes business sense to know how to report and how to address areas that indicate less than ideal human rights performance. Companies reporting under the NFRD are likely to face a shifting environment in the coming years. The European Commission is currently conducting a review of the NFRD, with a proposal expected in Q4 of this year. As mentioned above, the EU is committed to bringing forward legislation on mandatory human rights and environmental due diligence in 2021. Companies that get the basics right now by implementing policies and due diligence to prevent human rights abuses, instigating appropriate systems to remedy harms caused, and communicating their actions through non-financial reporting mechanisms will be well-placed to respond to this evolving regulatory landscape. We continue to benchmark Irish companies and in autumn 2020, will report on an expanded sample. We hope that benchmarking in Ireland will contribute to the impetus for improved corporate human rights reporting. Richard Karmel shares this view, noting that benchmarking “has an important role to play in the world of human rights reporting; after all, few companies want to be seen in the bottom quartile. Naturally, human rights benchmarks should stimulate a race to the top and ultimately encourage better treatment by business of those who are most vulnerable in our supply chains.”   Gemma Donnelly-Cox, Mary-Lee Rhodes, Benn Hogan and Mary Lawlor represent the Centre for Social Innovation at Trinity Business School.

Entries open until 11 September 2020 The Good Governance Awards recognises and encourages adherence to good governance by charities and other non-profit organisations in Ireland. The 2020 Awards are now open for entries for both the Annual Report Award and the Governance Initiative Award on www.goodgovernanceawards.ie Institute involvement The Institute are proudly supporting the awards for the third year. It is important to recognise good governance and more importantly to recognise the people that are responsible for putting it into practice. Members of our profession are held in high regard by charity and non-profit organisations and many are involved in the sector by direct employment, volunteering, accepting trustee appointments, acting as advisors, accountants, or auditors. Two Award Types Annual Reports: This award recognises annual reports that effectively tell the story of the non-profits its activities, impact, finances and demonstrates adherence to good governance practice.   Governance Improvement Initiative: This award recognises initiatives that have been taken in the last 12 months to improve the quality of the non-profit’s governance. Four great reasons to enter Open for non-profits of all sizes: There are six entry categories ranging from small (annual turnover of less than €50,000) to the very large (turnover of over €15 million).The push this year is for getting smaller non-profits involved Entries reviewed by a first class assessment and judging panel: There is a panel of over 60 assessors and judges and seven accountancy firms who bring great expertise and experience who will review each entry and provide valuable feedback and insight to assist in enhancing each submitting organisation’s governance Organisation reputation is enhanced with stakeholders: Entering the Good Governance Awards demonstrates commitment to adhering to good governance practice and transparency. It also shows willingness to be assessed and receive feedback on how governance can be enhanced Boost team morale and gain valuable PR opportunities: Being shortlisted for a Good Governance Award recognises hard work to adhere to good governance practice. Winning an award boosts credibility and increases awareness of the organisation which can help convince even more people that it is a cause worth supporting. New award category for 2020: very small non profits In this year's Good Governance Awards, there is a new entry category for very small non-profits (annual turnover less than €50,000). As an added incentive to encourage smaller non-profits to enter for the Annual Report award, thanks to the Community Foundation of Ireland, those shortlisted in this category will receive €1,000 with the overall winner receiving an additional €1,000. For more details, see www.goodgovernance.ie Institute supports and services for those involved in the Charity/Non-profit sector (‘the Sector’) The following are examples of key supports and services the Institute have in place for members: Dedicated Charities and Non-profit members group (ROI), co-chaired by Paula Nyland FCA and Tony Ward FCA – See page 50 of 2019 Annual Report) Dedicated Charities and Non-profit members group (NI), chaired by Dr Rosemary Peters Gallagher OBE – See page 23 of 2019 Ulster Society Annual Report) Concise Guide of Ethics and Governance for the charity and not-for-profit sector Northern Ireland: Notification facility for Charities/Non-profit boards seeking expressions of interest from Chartered Accountants to join their board. Click for list of contacts Procedures for Quality Audit for Charities – ROI Procedures for Quality Audit for Charities – NI Online courses relevant to Charity and non-profit sector (click and search) e.g. Auditing and Accounting for Charities – ROI Also, events run by District Societies (Western, Cork, Ulster, Mid West, North West, Leinster, London, Australia, United States) Northern Ireland:  Organise webinars on relevant topics for sector (click and search) Technical representations to standard setters, government and regulators on matters also affecting the Sector, based on inhouse technical research and expert input from members technical committees Technical Releases and Technical Alerts providing additional information on technical matters also affecting the Sector Dedicated Governance Resource Centre an Ethics Resource Centre containing updates and other resources on matters also relevant to the Sector Níall Fitzgerald - Head of Ethics and Governance      

Building a culture of inclusion and belonging is now more important than ever. Rachel Power shares her insights from PwC’s experience thus far. Not that long ago, we were all clear on our plans. Our strategies were set, with events and meetings scheduled in the diversity and inclusion calendar for the year ahead. All the behaviours and operating norms we took for granted changed in what seemed like the flick of a switch. COVID-19 has led to new terms in the diversity and inclusion (D&I) world, which we would not have understood just a few months ago. The main one at the heart of PwC’s strategy is ‘inclusive distancing’ – how can we all be more inclusive while maintaining a distance that is outside the norm. Another element that is core to our current D&I work is just how little has changed. While our medium may differ, the core elements of our strategy remain the same around inclusion, wellness and flexibility and focusing on tools and training for the future. Our long-standing D&I values have helped us navigate through this crisis, and this was supported in no small part by our investment in technology.  More important than ever Several items already high on our strategic agenda have helped us navigate and transition relatively seamlessly into this new remote working world, in which building on our culture of inclusion and belonging is more important than ever. Our D&I focus was on three areas before the arrival of COVID-19, and all three ring true during this time: Nurturing an environment of inclusion and belonging; Living our values, putting wellness and flexibility at the core; and Leveraging tools and training for the future. We set these objectives before the pandemic, but they are still as relevant now as ever. Transforming our workforce and the way we work requires us to have diverse, talented people from different backgrounds; people who have different experiences and who bring innovation, creativity, and fresh perspectives. No one size fits all This new era of working remotely – or smart working, as we call it – brings challenges that can present in different ways for our diverse team. We are all different, with distinct personal circumstances, and deal with problems in unique ways. Some people are balancing work and caring for their family; others may be away from their family and friends. Some have family on the front line, relatives who have been sick, or family members who may not be well. A one-size approach certainly does not fit all. While many of us worked flexibly before the crisis, our approach to flexibility has been taken to a new level. Arrangements that worked in the past are in many cases no longer viable, as many of our people now balance many things including work. The new world of flexible working may, therefore, involve doing some work very early and then taking a couple of hours during the day for caring responsibilities or exercise, before returning to work later. It is all about balance and finding ways to make it work. Again, this comes back to having inclusive and values-based leaders and ensuring that the right conversations happen so that the solutions work for everyone. Focus on wellbeing Focusing on the wellbeing of our people, particularly to support those struggling with a diverse range of circumstances, has been at the top of our priority list at PwC. Through our Be Well, Work Well programme, we provide a variety of supports including one-to-one psychologist sessions, parenting, nutrition and fitness classes, and we continue to host regular wellbeing seminars. Communicating regularly with our people, and in different ways, has been vital. From transforming our intranet into a ‘smart hub for smart working’ to regular emails, leadership briefings and FAQs, we continue to foster a culture of inclusion. There is undoubtedly more to do as the end to this pandemic is far from sight. However, our values, strategic direction, and technology will help steer us through this and ultimately strengthen D&I throughout our firm and beyond. Rachel Power is Diversity & Inclusion Senior Manager at PwC Ireland.

Far from being ‘nice to haves’, diversity and inclusion remain vital during the COVID-19 crisis and could be even more important in its aftermath, writes Rachel Hussey. Our collective experience during the COVID-19 pandemic has given rise to a considerable amount of discussion and analysis about how this experience will ultimately change the way we live – or want to live – when the crisis subsides. The pandemic, and our response to it, has called into question many aspects of life we took for granted. The world of work has been turned on its head. The most obvious and immediate impact is that most of us are working from home (or, more accurately, at home during a crisis trying to work). The pandemic has caused us to examine the essence of the ‘workplace’ and we are trying to imagine how the future of work during, and after, COVID-19 might look. As the pandemic begins to ease and we begin to return to our former workplaces for at least some of the time, flexibility will be more important than ever. Parents will have to manage childcare and work, possibly in the absence of schools and crèches. Traditional work practices may no longer be possible. We will need to have flexibility around work organisation, meeting times and general time planning, and allow people to control how they plan their day. This will mean not only continuing with a significant element of working from home, but also introducing genuinely agile working practices in the future. The former world of work is probably changed forever, and we cannot – and should not – seek simply to recreate it. Now we have reached the end of the beginning, the focus on diversity and inclusion has begun to re-emerge with some interesting new perspectives. Many organisations are looking at cost-cutting measures and there is a risk that diversity initiatives might be regarded as non-essential. I believe that inclusion and diversity are as – if not more – important during this crisis as they were before and will continue to be as we emerge from the current crisis. Organisations that had a strong focus on inclusion and diversity before the crisis were better equipped to deal with it when it happened. The starkest example of this is that organisations and firms that had agile working policies and practices in place, which mostly resulted from strategies around inclusion and diversity, were best placed to make the transition to working from home. Firms that resisted flexible working took longer to get set-up remotely and back to business. The last couple of months have demonstrated beyond doubt that it is possible to run a professional services firm in a dispersed way. Some partners and other leaders who may never have worked from home are now forced to do so and realise that people can be as (or even more) productive working remotely. The COVID-19 crisis has busted the myth that agile working does not work. Of interest too are the leadership traits that have been important in this crisis. They include compassion, empathy, humility, and putting other people ahead of yourself. These traits tend to be associated with women, though they are of course found in many men too, and they are becoming more highly valued at this time. Inclusive leadership is particularly essential. Managing teams remotely involves being alive to team dynamics and being mindful of people on teams who might be isolated or feel excluded. Even on video conferencing calls, inclusive leaders will try to include each team member in the discussion. Making people feel included will help maintain productivity and motivation. It has been established beyond doubt that one of the clear business benefits of diverse teams is increased innovation. Now more than ever, companies and firms need to innovate to respond to this crisis. It is, therefore, critical to focus on team composition to ensure that they have the right balance of experience, perspective, and cognitive diversity to nurture innovation and generate the best business results possible. Specific organisations recently reiterated their commitment to diversity and inclusion publicly. At some stage, and let us hope that it will be sooner rather than later, we will emerge from this crisis and companies and firms will again be competing for the top performers. Companies and firms that stay the course and keep a sharp focus on diversity and inclusion during this crisis will be best placed to attract that talent. Once the crisis is over, companies and firms that do not stay the course will have some serious catching up to do. Rachel Hussey is Chair of 30% Club Ireland and a Partner at Arthur Cox.

From a governance perspective, COVID-19 will test the robustness of our legislation and our ability to take a more technological, and perhaps modern, approach, writes Claire Lord. The Irish Government recently announced additional measures to protect citizens by delaying the spread of COVID-19. One of these measures is social distancing, which requires individuals to keep a two-metre space between them and other people. This measure and the increasing restrictions on international travel is making it difficult for Irish companies to hold ‘in-person’ board meetings and to proceed with shareholder meetings, particularly annual general meetings (AGMs), in the usual way. Against this backdrop, what can companies do to allow business to proceed so as to comply with the law while protecting the health of its directors, employees and shareholders? Board meetings Generally speaking, the board of an Irish company can meet ‘virtually’. This means that board meetings can be conducted by telephone, video conference or a similar facility. For a virtual board meeting to be properly convened, all directors must be able to hear each other and speak to each other. At a virtual board meeting, the quorum is made up of those participating in the meeting. All participating directors are entitled to vote in the usual way and the location of the meeting, consequent on social distancing requirements, is likely to be the location of the chair. The board of an Irish company can also usually pass resolutions in writing. For a written resolution to be valid, it must be signed by all directors of the company at that time. A written resolution takes effect when the last signature is collected. A written resolution can be signed in counterpart and can be circulated and signed electronically. The fully signed version must be retained with the minute book of the company. The written resolution procedure can be used even if one of the directors is not permitted to vote. Where this is the case, the remaining directors sign the resolution and note the name of the director who is not entitled to vote and the reason why. It is always recommended that a directors’ meeting is held where the business to be transacted is contentious, or if it is anticipated that the business to be approved will not be supported unanimously. Directors must also meet where they are required to make a declaration of the company’s solvency as part of the summary approval procedure to approve certain restricted activities. Where these circumstances exist, meeting “virtually” is sufficient. The board of a company must also consider the location of its board meetings or decision-making where it is important from a tax residency perspective for them to be able to demonstrate that the company is managed and controlled in Ireland. Shareholder meetings Companies with AGMs due to occur in the months ahead should consider how best to proceed with their AGMs in a way that complies with the law, and affords shareholders the ability to participate, while observing the Government’s restrictions on mass gatherings. An AGM must have a physical location that is specified in the AGM notice. The quorum for an AGM is determined based on the number of shareholders present in person or by proxy, usually at the physical location of the meeting. Therefore, to avoid a large  number of shareholders attending at the physical location for the meeting, shareholders should be encouraged to appoint a proxy to attend and vote on their behalf. Ideally, shareholders should be encouraged to appoint the same proxy where possible (while always considering how a quorum will be achieved).   While an AGM must have a physical location, a company can permit participation by shareholders at an AGM via technology, once that technology permits shareholders to participate and vote electronically.   Multi-member and single-member private companies limited by shares (LTDs) and single-member companies of other types can dispense with the legal requirement to hold an AGM by opting to carry out the business of the AGM by way of a unanimous written resolution.  Similarly, all company types can pass resolutions in writing.  In the case of LTDs and designated activity companies (DACs), this right applies regardless of any provisions in the company’s constitution.  Similarly, LTDs and DACs can pass majority written resolutions where a particular process is followed. Business as usual? We face significant uncertainty in the months ahead with the spread of COVID-19. Finding ways to conduct business regardless, while protecting the health of others, will test our ingenuity. From a governance perspective, it will allow us to see if our legislation is robust enough to support a more technological and, dare I say it, modern approach.   Claire Lord is a Corporate Partner and Head of Governance and Compliance at Mason Hayes & Curran.

Olivia McEvoy outlines the diversity and inclusion issues at play in companies across the island of Ireland. As part of EY’s commitment to building a better working world, the firm conducts an annual survey to benchmark diversity and inclusion activity in organisations across the island of Ireland. The third survey reflects the experience of more than 150 C-suite leaders, human resource directors and diversity and inclusion leads. The respondents were drawn from both indigenous Irish and global organisations of varying sizes across a range of diverse sectors. This article outlines how organisations view and position diversity and inclusion. Smart working It is encouraging to note that appetite for diversity and inclusion remains constant. 100% of businesses say it is vital to business performance, and 82% recognise the impact of diversity of thought on decision and risk excellence. Indeed, there is no shortage of appreciation of the connection with diversity and inclusion and more significant customer and employee engagement, productivity, innovation and creativity, as well as talent acquisition and retention. With 95% of survey respondents aware of the pending Gender Pay Gap legislation, which is scheduled to take effect in 2020, significant numbers (71%) are also embracing a critical means of addressing the gender pay gap: a smart working culture. Smart working is a set of practices that add greater flexibility to work methods through innovative solutions and is measured by the achievement of results regardless of where and how employees perform their work. Flexible location, schedule, hours worked, and shared responsibility are some of the markers of smart working. Some organisations refer to smart working as agile, flexible, new ways of working or modern ways of working. The Gender Pay Gap legislation will also provide welcomed impetus and transparency, albeit 60% of organisations already publicly communicate information about their diversity and inclusion goals and targets. Absence of accountability However, there is still a ‘diversity and inclusion disconnection’ between what organisations are saying and what they are doing in this space. Leadership behaviour is the cornerstone of an inclusive environment and enables a culture of psychological safety, but just over half (53%) take responsibility to call out inappropriate behaviour and language. Leadership accountability is one of the most significant game-changers in achieving meaningful transformation, but a critically low 24% of leaders have diversity and inclusion goals or targets tied to their performance metrics and reward. Measuring the impact of diversity and inclusion on performance is instrumental but a rarity (16%) in organisations. Investment is also inextricably linked to enhanced organisational reputation, decision-making and talent attraction, but a third (31%) of organisations invest nothing and 43% spend less than €25,000. The majority of actual investment is a combination of events (63.8%), networks and network membership fees (52.2% and 40.6% respectively) and sponsorship (30.4%) rather than in the more strategic and systemic changes needed to develop the processes, capability and behaviours required to achieve lasting change. Delivering on diversity With ‘business as usual’ often enough to overwhelm, it is easy to get distracted and presume that if someone else in the organisation is talking about diversity and inclusion, that is enough. Indeed, lots of talk about it leads us to believe that the diversity and inclusion box is being ticked. But box-ticking is not enough. Talking is not enough. We need to adopt a transformational approach that embeds diversity and inclusion as part of our systems, structures and, ultimately, our culture if we want to realise meaningful change; and we must be bold personal agents of that change. As evidenced in the EY Ireland 2019 Diversity & Inclusion Survey report, there is some progress in some areas but regression in others – and certainly nothing like the ‘gear change’ called for in previous years. Rather than make exaggerated claims or aspire to progress, we need to be able to proclaim positive outcomes and actual results and deliver on diversity and inclusion. Everybody in? Olivia McEvoy is Director of Diversity & Inclusion in People Advisory Services at EY Ireland.   EY is launching its fourth annual Diversity and Inclusion (D&I) survey of organisations across the island of Ireland and we would be very grateful for your participation. The survey will remain open until 19 February 19th. Take the survey here: www.surveymonkey.com/r/EYDiversityInclusionSurveyIreland2020

New guide aims to answer the question ‘Should we be doing things differently?’ A new guide published today offers a five-step approach for Irish organisations which are keen to assess and improve their organisational culture. The free guide, published by Chartered Accountants Ireland, encourages decision-makers to assess the culture within their organisation and to consider if they need to do things differently to achieve success. Concise Guide for Directors: A Five-Step Approach to Considering Organisational Culture was launched today in Dublin and is based on research into existing guidance and thought leadership, in addition to focus groups and interviews with business leaders from across the island of Ireland. Pictured at the launch of Chartered Accountants Ireland’s new Concise Guide for Directors: A Five-Step Approach to Considering Organisational Culture, were: Ciara Fallon, Director, People & Organisation Consulting at PwC; Conall O’Halloran President Chartered Accountants Ireland; and David McRedmond CEO of An Post Speaking at the Championing Organisational Culture - Practical Insights event in Dublin, Chartered Accountants Ireland President Conall O’Halloran said: “Recently we’ve seen developments which show how seriously organisations are engaging with culture, for example the establishment of the Irish Banking Culture Board earlier this year. This guide is a practical tool which equips directors to address their organisation’s culture in an effective way. It provides those involved in governance with clarity and direction when it comes to organisational culture and helping to make transformational change.” The guide is one of the first resources to be made available on Chartered Accountants Ireland’s new online Governance Resource Centre. The development is seen as recognition of the importance which organisations, both locally and globally, are placing on the issue of governance. Níall Fitzgerald, Head of Ethics and Governance, Chartered Accountants Ireland said: “An organisation’s culture is a critical component of its success. There is an increasing awareness of it in the context of corporate governance.” “Good governance, along with the systems and practices which underpin it, has become a key consideration for all types of organisation as it impacts on their reputation, culture, efficiency and financial sustainability. Our new Governance Resource Centre recognises this importance and will provide a range of helpful, free resources for those involved in, or advising, boards.” Concise Guide for Directors: A Five-Step Approach to Considering Organisational Culture is available for download here. Visit the new Governance Resource Centre at: www.charteredaccountants.ie/governance. ENDS  About Chartered Accountants Ireland Chartered Accountants Ireland is Ireland’s largest and longest established professional body of accountants founded in 1888.  The Institute, which is an all-island body, currently represents over 27,000 members around the world.