A high-performing board is one that adds value to the organisation by achieving a full package of responsible activities including:

• ethical decision making 
• understanding the strategic environment 
• understanding the needs of employees, customers and all those in the supply chain anticipating future events in an uncertain world.

Particular areas where organisations and their boards need to focus on are:

• improving strategy and risk oversight 
• helping boards to challenge more effectively and constructively 
• ensuring a strong, value-adding relationship between the board and management.

We present three tools that can help organisations and their boards to address these issues effectively.

1. CIMA Strategic Scorecard® 
2. Tomorrow’s Company The Board Mandate 
3. AICPA Risk Governance Tool for Strategic Oversight. 

CGMA designation holders can play key roles in supporting good governance. They need to ensure the provision of high-quality information to support strategic decision making and to demonstrate the professional and ethical behaviours crucial to an organisation’s long-term success.

In recent years there has been considerable attention to issues such as the structure of the board and its committees. But there needs to be more emphasis on how well the board oversees strategy and risk as well as the appropriate behaviours required to fulfil this task effectively. Here we present three tools that can help organisations and their boards to address these issues effectively.