Looking ahead to 2025

Deloitte Center for Board Effectiveness (Jan 7, 2025) "Looking ahead to 2025" sets up the year's audit-committee and board agenda: continuing impact of regulatory shifts under administration changes, SEC rulemaking activity on climate-related disclosures, PCAOB priorities, generative-AI and cybersecurity threats, enterprise risk-management assessment, and audit-committee effectiveness enhanced through technology. The piece urges audit committees to be vigilant about their own composition, leadership, succession planning and self-assessment, and counsels boards to keep the interconnected geopolitical/technological/regulatory issues in mind through a more integrative oversight approach. Useful as a year-opening checklist for SEA mid-market boards still re-papering 2024 charters.