COVID-19 Resource Center: Looking Forward

COVID-19 Resource Center: Looking Forward

This resource center offers board-relevant guidance to help companies confront COVID-19 and mitigate its business impact. These practical resources are being frequently updated to reflect new developments. 

Please note that due to the COVID-19 pandemic, NACD has opened select member-only resources to the public.

Additionally, for more on leading through these turbulent times, view this message from our NACD team.

Oversight of Management's Crisis Response

The New Reality of Post-Pandemic Work: Evolving Risks and Strategies Has the Delta Variant Disrupted Your Office Reopening Plans? (Harvard Business Review) COVID-19 Board Supply-Chain Risk Checklist (NACD) COVID-19 Board Cybersecurity Checklist (NACD) Checklist for Assessing Management's Crisis Response (NACD) Corporate Agility for the Future (BCG) Cybersecurity After COVID-19 (Marsh) Succeeding Through M&A in Uncertain Economic Times (PwC)

Preserve Board Effectiveness

How Directors Can Make the Most of Their Return to the Boardroom The Future of the Virtual Board Room (Harvard Law School Forum on Corporate Governance) Governance of Distressed Companies (NACD) COVID-19 Implications for the Risk Committee (NACD) Blue Ribbon Commission Report on Board Oversight of Disruptive Risk (NACD) COVID-19 is Rewriting the Rules of Corporate Governance (Harvard Business Review) The Upside of Virtual Board Meetings (Harvard Business Review) Early Impressions of COVID-19's Impact in US Boardrooms (PwC) COVID-19 Response: Are You Ready for Next Time? (PwC) Focusing on the Horizon: Actions for Boards (Oliver Wyman) Stakeholder Capitalism and the Pandemic Recovery (Harvard Law School Forum on Corporate Governance)

Ensure Effective Shareholder and Stakeholder Communications

Corporate Resilience and Response During COVID-19 (State Street) A First Look at 'Crisis Pills' (Harvard Law School Forum on Corporate Governance) Proxy Guidance on Corporate Governance Policies from ISS and Glass Lewis (Pearl Meyer) Institutional Investors Statement on COVID-19 (ICCR) Navigating COVID 19: Guidance from State Street (State Street Global Advisors) BlackRock Letter to Shareholders on the Pandemic (BlackRock)

Rethink Executive and Director Compensation Plans

How Pandemic, Social Upheaval Reshape Executive Pay (NACD) COVID-19 Implications for the Compensation Committee (NACD) Four Operating Principles for Developing Resilient Executive Compensation Programs (NACD) CEO Compensation in a COVID-19 World (Deloitte) Why CEO Pay Cuts Aren’t Cutting It (Just Capital) Compensation and Human Capital Actions in Response to COVID-19 (Compensation Advisory Partners) Setting the Compensation Committee’s Crisis Agenda (KPMG)

Recovery: Legal and Operational Risks

The Executive View: Leaders Question Return-to-Work (SHRM) As World Debates Corporate Vaccine Mandates, Boards Should Prepare Revving to Reopen: Considerations from Fortune 500 Committee Chairs (NACD) Operational Resilience Gets a Makeover in the ‘New Normal’ (NACD) Restarting Business During COVID-19 (NACD) Adaptability in Crisis (NACD) COVID-19 Implications for Lead Directors (NACD) Board Considerations for Reopening Business (NACD) The Great Acceleration (McKinsey & Company) Shaping the New Normal (Oliver Wyman) Are You Reframing Your Future or is the Future Reframing You? (EY) How ESG Issues are Being Discussed in the Boardroom Amidst COVID-19 (EY)

COVID-19's Impact on Financial Reporting

Bank Board Members Address COVID-19 in Compensation Design (NACD) Auditor Resilience Contributes to Capital Markets During the Pandemic (NACD) Audit Committee Tool to Assess Internal Control Effectiveness During COVID-19 (NACD) Key Audit Committee Considerations in Light of COVID-19 (NACD) COVID-19: The Board’s Role in Financial Reporting Oversight (RSM) Auditor Reporting – COVID-19 Considerations (Center for Audit Quality) COVID-19: A Review of Recent Securities Fraud Enforcement Actions (Harvard Law School Forum on Corporate Governance) Coronavirus Considerations on Non-GAAP Measures (Center for Audit Quality) Impact on 10-Q Disclosures in Light of COVID-19 (Center for Audit Quality) Financial Reporting Considerations Following Coronavirus (KPMG) Financial Reporting Updates Through COVID-19 (PwC) Accounting Considerations in Light of COVID-19 (BDO)