Director Essentials

Financial Oversight Under Varying Economic Conditions

By NACD Staff


Finance Interest Rates Recession
This Director Essentials (DE) guides directors in the oversight of company financial performance through all types of economic conditions and cycles. As fiduciaries, directors are expected to oversee this area. 

As such, US stock market authorities require board members to possess “financial literacy,” with Nasdaq defining it as the “ability to read and understand financial statements” and the New York Stock Exchange leaving the definition to boards.

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