Sufficiently detailed and timely board reporting is a
cornerstone of sound governance. It enables directors to make
informed decisions, fulfil their oversight responsibilities, and
ensure that the activities being performed day-to-day are aligned
with the organisation's strategic goals.
Given the onerous responsibilities of the board, it can often be
a challenge to strike the balance in the quantity and granularity
of information shared at board-level versus what will be received
by the executive management team.
This article seeks to explore some of the key considerations for
organisations when differentiating between the board's and the
executives' information needs.
Differentiating between board and executive information
needs
