The 2024 Board Agenda: Living in Interesting Times

Deloitte (Jan 24, 2024) "The 2024 Board Agenda: Living in Interesting Times" anticipates a year of geopolitical upheaval, political instability, economic uncertainty, regulatory change and rapid technology development. Specific regulatory items flagged for the year's board agenda include new or updated SEC rules on cybersecurity disclosure, 10b5-1 trading-plan requirements, recoupment of incentive compensation following financial restatements, and the obligation for certain entities to report beneficial-ownership information to the Financial Crimes Enforcement Network. AI demands a governance framework that balances responsible use with innovation. The piece urges applying an enterprise-risk lens to board discussions. Useful comparison for SEA mid-market boards calibrating their own 2024 agendas in hindsight.