Articles written By Better Boards

Materiality

Materiality matters because it determines what information a board, auditor, or court considers significant enough to act on. This article explains how materiality works across legal, governance, …

School Governance 101

Schools face a number of challenges — and so do the boards that govern them. While concern about some of these challenges has fluctuated since 2014, high salary costs and school fees as well as …

Winding Up an NFP – Practical Tips

Winding up can be a tricky area, requiring a sustained effort and engagement between the Board, management and stakeholders to meet the various requirements involved. It is critical to ensure that the …

Difference between a Company Limited by Shares and Company Limited by Guarantee

What are the key differences between a company limited by shares and a company limited by guarantee? Is one better than the other? Under Australian law, there are two main types of company structures: …

Hire, Review & Fire: Understanding the CEO Lifecycle

Join our panel of experts as they delve into the intricate CEO engagement lifecycle, from hiring to potential separation. The conversation will focus on the challenges Boards face in selecting the …

What is a Company Limited by Shares (CLS)?

A company limited by shares (CLS) is one of the most common structures used to conduct business in Australia. As a company founder, the legal structure you choose determines the activities your …

What's next in Directors Duties?

With roots reaching back to England’s Court of Chancery, directors’ duties have evolved over time and continue to change today. Join our panel to explore how strategy, climate risk, …

Body Corporate (Strata and Community Titles)

In Australian property law, a body corporate is the legal entity created when land is subdivided under a community titles or strata scheme. It is made up of all the lot owners in the scheme and exists …

What is a Public Benevolent Institution (PBI) in Australia?

A public benevolent institution (PBI) is one of several subtypes of charities able to register with the Australian taxation Office and apply for tax concessions. The purpose of a PBI is to ‘relieve …

ESG

Jump to Section ESG in Public Companies ESG in Private Companies ESG in Family-Owned Enterprises ESG in Not-for-Profits ESG Reporting Frameworks Additional Resources ESG stands for Environmental, …