\u003Cbr/>Many boards approach the subject of governance from a compliance perspective, which leaves value lying on the table. When boards complain that “we''re spending too much time on governance”, what they''re usually referring to is ''compliance''. A compliance focus leads to an emphasis on governance as an area of subject-matter expertise, a cost, an overhead, a back-office activity, something which ''has to be done'' to satisfy regulation and Code. It manifests itself through a culture of box-ticking. Directors and senior management perceive, and derive, little value from the exercise.\u003Cbr/>\u003Cbr/>Seamus Gillen believes that governance is a commercial discipline, providing a fundamental underpin to the process of value creation, value protection and value preservation. Governance drives the quality of strategic decision-making that helps an organization achieve its strategic objectives more efficiently and effectively. 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