考试首页 | 考试用书 | 培训课程 | 模拟考场  
  当前位置:考试网 >> ACCA/CAT >> CAT考试 >> 文章内容
  

2016年ACCA(F8)考试模拟题(3)

考试网  [ 2016年1月30日 ] 【

 (b) Nominations committees

 

  General roles of a nominations committee.

 

  It advises on the balance between executives and independent non-executive directors and establishes the appropriate number and type of NEDs on the board. The nominations committee is usually made up of NEDs.

 

  It establishes the skills,knowledge and experience possessed by current board and notes any gaps that will need to be filled.

 

  It acts to meet the needs for continuity and succession planning,especially among the most senior members of the board.

 

  It establishes the desirable and optimal size of the board,bearing in mind the current size and complexity of existing and planned activities and strategies.

 

  It seeks to ensure that the board is balanced in terms of it having board members from a diversity of backgrounds so as to reflect its main constituencies and ensure a flow of new ideas and the scrutiny of existing strategies.

 

  In the case of Rosh, the needs that a nominations committee could address are:

 

  To recommend how many directors would be needed to run the business and plan for recruitment accordingly. The perceived similarity of skills and interests of existing directors is also likely to be an issue.

 

  To resolve the issues over numbers of NEDs. It seems likely that the current number is inadequate and would put Rosh in a position of non-compliance with many of the corporate governance guidelines pertaining to NEDs.

 

  To resolve the issues over the independence of NEDs. The closeness that the NEDs have to existing executive board members potentially undermines their independence and a nominations committee should be able to identify this as an issue and make recommendations to rectify it.

 

  To make recommendations over the succession of the chairmanship. It may not be in the interests of Rosh for family members to always occupy senior positions in the business.

 

本文纠错】【告诉好友】【打印此文】【返回顶部
将考试网添加到收藏夹 | 每次上网自动访问考试网 | 复制本页地址,传给QQ/MSN上的好友 | 申请链接 TOP
关于本站  网站声明  广告服务  联系方式  站内导航
Copyright © 2006-2019 考试网(Examw.com) All Rights Reserved  营业执照