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News and Blogs


AI-Generated Financial Disclosures and Audit Trust: How Boards Should Govern AI in Financial Reporting Before Auditors Catch Up
Picture the week before a board meeting to approve quarterly results. The finance team is stretched, like always. But this quarter, someone has a shortcut. The first draft of the management commentary, a few footnotes, and the summary for the press release were all produced by an AI tool in about twenty minutes. The team tidied them up. They read well. Honestly, they read better than last year's. The audit committee gets the pack. Nobody mentions the AI. The directors review


Cooperative and Mutual Ownership Governance: What Shareholder-Model Boards Can Learn About Long-Term Stakeholder Alignment
Think about a dairy farmer in a village in Gujarat. Every morning and evening, she carries milk to the village collection centre. She's a supplier. But she's also an owner, because the cooperative that buys her milk belongs to farmers like her. She votes for the people who run her village society. And those societies, together with the district unions above them, sit behind one of India's biggest consumer brands. Now ask yourself a simple question. What's her time horizon? It
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