Our Impact
To advance our mission of empowering ethics, risk, and compliance leaders to achieve board and committee roles, Boards of the Future® is actively engaged in discussions on critical topics that influence E&C leadership development and career progression, enhance board ethical acumen, and address investor activism regarding the ethical responsibilities of corporate boards. Find out how we're making an impact.
Policy and Advocacy
We respond to public consultations, sharing our perspectives on key developments, and engage proactively with regulators through our statements and letters.
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U.S. Securities and Exchange Commission (SEC)
Response to the Consultation on Simplification of Filer Status for Reporting Companies (2026)
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U.S. Securities and Exchange Commission (SEC)
Response to the Consultation on Reforming Regulation S-K (2026)
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Global Reporting Initiative (GRI)
Response to the Consultation on the Exposure Drafts for the revised Economic Impact Topic Standards: Public Policy and Corruption (2026)
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The Organization of Economic Cooperation and Development OECD
Response to the Consultation on the OECD Recommendation on the Governance of Critical Risks (2026)
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UK Institute of Directors (IoD)
Response to the Consultation on Code of Conduct for Directors (2024)
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UK Financial Reporting Council (FRC)
Response to the Consultation on the UK Stewardship Code 2026 (2025)
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The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Response to the Consultation on the Corporate Governance Framework (2025)
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Global Reporting Initiative (GRI)
Response to the Consultation on the Exposure Drafts for the revised GRI Labor Topic Standards: Labour Rights in Business Relationships (2026)
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International Ethics Standards Board for Accountants (IESBA)
Response to the Consultation on the Post-Implementation Review of the Non-Compliance with Laws and Regulations Standard (2026)
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Institute of Internal Auditors (IIA)
Response to the Consultation on Anti-Corruption Topical Requirement (2026)
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National Institute of Standards and Technology (NIST)
Response to the Consultation on NIST IR 8596 (Cybersecurity Framework: Community Profile for Secure, Defensible, and Thwarting Uses of AI) (2026)
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The Risk Coalition
Response to the Consultation on Raising your game risk guidance (2024)
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The World Bank
Contribution to the World Bank's 2nd Symposium on Supranational responses to corruption and the Knowledge Report on Integrity in Climate Finance
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New York State Department of Financial Services (NY DFS)
Letter in support of the Government Response to Insider Fraud and Trading (GRIFT) Act (2025)
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UK Financial Reporting Council (FRC)
Response to the Consultation on Draft Annual Plan and Budget 2026–27 (2026)
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International Ethics Standards Board for Accountants (IESBA)
Response to the Consultation on the Evolving Role of the CFO (2026)
Research
Board Ethical Readiness Index (BERI)
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The Board Ethical Readiness Index (BERI) is the first global benchmark assessing boards’ capacity to identify, discuss, and act on ethical risks, not only legal or compliance issues.
BERI measures readiness across five dimensions:Oversight – whether ethical risks reach the board clearly and in full.
Deliberation – how trade-offs and dilemmas are surfaced and debated.
Culture & Voice – how psychological safety and escalation work in practice.
Expertise & Infrastructure – whether boards have the right people, data, and structures.
Foresight & Assurance – how boards learn from signals before crises unfold.
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While most boards acknowledge the importance of ethics, few can measure their own preparedness.
BERI fills that gap, offering insight into:How ethical risks are prioritized versus other issues on board agendas
Where responsibility for ethics sits
What information boards use to make value-driven decisions
How confident directors feel when facing real-world dilemmas
The findings will support boards, investors, and governance professionals in building practical readiness, not performative compliance.
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BERI is open to:
Board Chairs and Independent Directors
CEOs and Executive Committee members
Chief Ethics & Compliance Officers (CECOs)
Chief Risk, Audit, Legal, and HR Officers
Governance, ESG, and sustainability leaders
If you work closely with a board — or advise one — your insights matter.
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Takes about 12–15 minutes to complete
Fully anonymous; responses are reported only in aggregate
Written comments may appear verbatim, but never attributed by name
Participants can register at the end to receive the full global report
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Your answers will contribute to a global benchmark of board ethical readiness, helping identify:
Systemic blind spots in oversight
Good practices that can be replicated
Practical recommendations for governance reform
Results will be featured in Boards of the Future® publications and shared with partner organizations globally.