Business Core · Governance · Module

The board

Who oversees the business on the owners’ behalf: its composition, what it has reserved to itself, how its year runs and how it judges its own work.

The idea

How it works

A board has three jobs that are easy to name and hard to keep apart: setting direction together with management, overseeing how management performs, and accounting to the owners. The Cadbury Report of 1992 and the codes that followed it separated the chair from the chief executive and added independent directors largely so that the people being overseen are not the only ones doing the overseeing.

In a small firm the formal board is often the owners in a different role, and the real oversight, if any, comes from an advisory board. That can work well, provided everyone is clear that advisers advise and directors decide. An advisory board treated as if it carried authority produces advice nobody is obliged to take and decisions nobody is accountable for.

Working with it

In practice

  1. 01

    Decide what the board keeps

    A written list of matters reserved to the board. Everything not on it is delegated, which makes the list the working boundary of management’s authority.

  2. 02

    Compose for the gaps

    Map the skills the next few years require against those already present. A board recruited from the chair’s network tends to duplicate the chair.

  3. 03

    Plan the year before it starts

    Strategy, budget, risk, accounts, remuneration and succession each placed in a meeting, so none is squeezed out by whatever is urgent.

  4. 04

    Evaluate the board as well as the business

    Once a year, and with outside help every few years. Boards rarely volunteer that they are the problem.

One level in

The components of the board

A component is something that exists afterwards which did not exist before — a deliverable or a mechanism, not an intention.

  1. Board charter

    The board’s mandate in writing: its role, the matters reserved to it, its committees and how authority passes to management.

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  2. Board skills matrix

    The capabilities the board needs set against those its members bring, used to decide the next appointment.

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  3. Annual board cycle

    The year’s meetings, each with the standing items it must cover, fixed before the year begins.

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  4. Board evaluation

    A periodic review of how the board works — composition, information, discussion and decisions — with the actions that follow.

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If the board cannot name a decision it took that management would not have taken alone, it has been an audience.