-->

Responsibilities of a Bank’s Board of Directors under the Central Bank of Nigeria Code of Corporate Governance for Banks and Other Financial Institutions

PRINCIPLE: The Board should exercise responsibility, leadership, enterprise, integrity and judgment in directing the institution so as to achieve continuing prosperity for the institution and act in its best interest, in a manner based on transparency, accountability and equity. Every institution should be headed by an effective Board that can lead and control the institution.

Therefore, without prejudice to the statutory duties of directors, the functions of the Boards of financial institutions should include but not be limited to the following:


i.             Approving and reviewing corporate strategy, major plans of action, annual budgets and business plans; setting performance objectives; monitoring implementation and corporate performance; and approvin major capital expenditures, acquisitions and divestments.

ii.           Ensuring that the institution has adequate systems of internal controls both operational and financial.

iii.          The selection, performance appraisal and compensation of senior executives.

iv.          Reviewing key executive and board remuneration and ensuring a formal and transparent board nomination process.

v.            Ensuring the integrity of the institution's accounting and financial reporting system.

vi.          Ensuring that ethical standards are maintained and that the institution complies with applicable laws and regulations.

vii.        Ensuring adequate disclosure and communications.

viii.       Succession planning.

ix.         Setting out an acceptable risk management guideline.

x.           The non-executive directors on the Board should not be involved in the day to day operations of the institution, which should be the primary responsibility of the Chief Executive Officer and the Management team.

It should be emphasised that good corporate governance rests ultimately with the Board of Directors.  In identifying that good corporate governance hinges on Board competence and integrity, it should be realised that standards of probity and fiduciary responsibility in the wider business environment are equally critical.

© Onyekachi Duru Esq and www.legalemperors.com, 2016 (All Rights Reserved). Unauthorized use and/or duplication of this material without express and written permission from this site’s author and/or owner is strictly prohibited. Excepts and links may be used, provided that full and clear credit is given to Onyekachi Duru Esq and www.legalemperors.com with appropriate and specific directions to the original content.
The post you have just read and indeed all other posts emanating from http://www.legalemperors.com contains general legal information and does not contain legal advice. http://www.legalemperors.com is not a law firm or a substitute for a lawyer or law firm. The law is complex and changes often. For Legal Advice, please ask a Lawyer 

Share this: