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Tone at the Top

Maintaining Excellence in Corporate Governance

The first year of the COVID-19 pandemic created myriad challenges for organizations, but findings from a respected corporate governance survey provided a glimmer of hope amid the gloom. Incremental improvements in key 2020 governance measures appeared to show organizations rallying to focus on improving how they operated. However, a year later, the same survey finds the quality of governance may be stagnating as organizations deal with unrelenting pandemic disruptions and uncertainty.

Read the February issue of Tone at the Top to learn why board members should be aware of this trend and consider how best to address issues that might draw activist interest to their organizations. Their internal audit function can offer independent assessments and assurance on critical concerns before issues arise, minimizing the possible impact and giving organizations more time for decision-making on emerging problem areas that may be subject to potential shareholder activism.  

Download the latest issue, share it with your organization’s board, audit committee, and senior management, and see American corporations’ grades on the eight Guiding Principles of Corporate Governance in 2019, 2020, and 2021. Respond to the latest Quick Poll question: “Given the effects of the pandemic, how has the quality of corporate governance fared in your organization in the past year?”

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TONE AT THE TOP QUICK POLL QUESTION | Tone at the Top Archives​​

Latest Tone at the Top Quick Poll Results


Percentages may not add up to 100%, as they are rounded to the nearest percent.

Each issue of Tone at the Top features a one-question Quick Poll. View our Quick Poll Archive to get the results of past Quick Polls on topics such as talent management, crisis planning, and the Three Lines of Defense.

Content Advisory Council

Tone at the Top’s Content Advisory Council comprises esteemed professionals with decades of senior-management and corporate-​board experience. The Council advises The IIA and its editorial staff on risk and governance content most relevant to boards, audit committees, and C-suite executives.

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