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Executive vs non-executive vs independent director in the US: roles and differences

Last verified: June 2026 In October 2024, the US Securities and Exchange Commission settled charges against a former chief executive and chairman who had spent years on the board of a large US consumer-products company in the seat reserved for an independent director. On paper he was perfect for it: long retired from running anyone’s […]

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How to conduct a board performance evaluation in India: the complete 2026 guide

In April 2024, a SEBI order put a number on a problem that most boards prefer not to name. A listed beverage company’s independent directors, sitting on the audit committee, had signed off on financial statements largely by accepting the managing director’s explanations rather than scrutinising the numbers themselves. The regulator’s reading was blunt: the committee had

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