1. Insights

    Insights is CCP Research Foundation's open-access library containing articles, papers and other publications across a range of topics that relate to the Foundation's "Conduct, Culture and People" agenda.*

    *The views and opinions expressed in the materials available within "Insights" are solely those of the author(s) concerned and do not necessarily reflect the position of the Foundation or its directors.

  1. NameBridging the divide between Conduct Risk, Conduct Costs and Materiality
    Date2014-03-24 00:00:00 +0000

    The analysis of this paper is structured in two parts. Part A examines the Financial Conduct Authority’s regulatory focus on conduct risks, including definitional issues and its relationship to conduct costs. Part B presents my view on the materiality of conduct costs. The materiality discussion looks at the evolution of corporate reporting to accommodate shareholder and stakeholder needs, the impact of public interest and danger of ‘accountability’ arbitrage.

    Bridging the divide between Conduct Risk, Conduct Costs and Materiality, by Calvin Benedict

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  1. The CCP Research Foundation is a new, independent social enterprise vehicle, set up to foster and support a new generation of research projects on the theme of "Conduct, Culture and People."  



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