The new corporate governance requirements established by the Sarbanes-Oxley Act of 2002 (SOX) have permanently mandated executive certification of public reports for all registrants. More requirements could be forthcoming from rating agencies and the SEC. This is a defining moment in the history of our capital markets and the economy; companies with already scrupulous governance processes are feeling pressured to take further actions.

This issue of The Bulletin reviews examples of what the board of directors and management should do as they work to improve corporate governance.