Voluntary Non-Financial Disclosure and the Cost of Equity Capital (October 2010) resource White Papers OCEG Reviewed
Introduction: In the paper, Voluntary Non-Financial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting, forthcoming in The Accounting Review, we examine a potential benefit associated with the initiation of voluntary disclosure of CSR activities—a reduction in the cost of equity capital.
Institute for Supply Managment - ISM Principles of Sustainability and Social Responsibility resource Organizations & Associations OCEG Reviewed
About ISM: Founded in 1915, the Institute for Supply Management™ (ISM) is the largest supply management association in the world as well as one of the most respected. ISM’s mission is to lead the supply management profession through its standards of excellence, research, promotional activities, and education.
Germany, Qualification of Supervisory Boards (2010) resource Standards and Guidelines OCEG Reviewed
Government Commission on the German Corporate Governance Code, Administrative Office, 10 February 2010.
Governance Reform Central, Deloitte resource Articles OCEG Reviewed
A number of governance reform measures have been proposed or adopted by several constituents. This page contains the latest information on these recent reforms. Major category headings include SEC Activity, Legislative Developments and Stock Exchanges Involvement.
Audit Committee Annual Self Evaluation Form resource Forms Member contribution
An Adobe form to assist with audit committee self evaluation and allow information input.
Enlisting Resources to Accelerate Corporate Culture Change resource White Papers OCEG Reviewed
Impact of Codes of Conduct on Corporate Culture, The resource White Papers OCEG Reviewed
Critical Elements of an Organizational Ethical Culture (ERC, 2006) resource White Papers Member contributionOCEG Reviewed
Sarbanes-Oxley and Corporate Risk-Taking (2007) resource White Papers Member contributionOCEG Reviewed
A paper by Kenneth Lehn and colleagues of the University of Pittsburgh:

