An international institution for Independent Neutral Evaluation

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TN/AUD/04
Edition 2027 · effective 1 January 2027

For boards & directors

Independent scrutiny before a consequential board decision.

When a proposal involves material financial, technical or governance uncertainty, a properly scoped independent assessment can test its assumptions, missing evidence and alternative outcomes. It does not replace the board’s judgement. It helps the board see what that judgement must take into account. Independent chairing and facilitation help when the room itself is split.

§ 01What you really need

Five needs, in your words.

Drawn from how people in your position actually describe the problem, not from procedure.

(Needs)

Visible fairness

A process that will stand up to shareholders, regulators and courts.

An outside reference

Independent views on contested questions.

Keeping authority

Help that does not take the decision away from the board.

Confidentiality

Board matters handled discreetly.

A clean record

Minutes and process that protect directors.

What usually goes wrong: lobbying outside the boardroom; using a conflicted chair for a conflicted decision; commissioning advice that only one faction trusts.

§ 02The cost of waiting

What the evidence says.

Sourced and dated. Use the calculator to estimate your own.

61%

People worldwide with a moderate or high sense of grievance against business, government and the rich.

Edelman Trust Barometer 2025, via Cooley PubCo · 2025 ↗
2 in 3

People who worry that journalists, government officials and CEOs intentionally lie to them.

Edelman Trust Barometer 2025, via Cooley PubCo · 2025 ↗

Estimate what a conflict is costing you →

§ 03Evaluation for you

7 questions people in your position bring to an evaluator.

§ 04Situations you may face

8 situations where a Neutral helps.

§ 05Roles that fit

The Neutral roles people like you use most.

  1. Neutral ChairingWho runs this meeting fairly?01
  2. Neutral EvaluationWhat does an independent professional think of this question?02
  3. FacilitationHow does a group move forward together?03

§ 06How we can help

Evaluation services for people in your position.

First stepsFor boards & directors
Three thingsto do this week.
01 Name the blocked decision
02 Appoint an independent chair or evaluator
03 Minute the process, not just the outcome
Clarity first · keep options open · make fairness visible

§ 07Frame your question

Describe it. Get the evaluation question.

Written for boards & directors. Leave out names and confidential details.

Write in your own words. Leave out names and confidential details.

Explain neutrality to me as…

Your question (optional)

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The answer

Choose who you are and ask anything. The engine answers from the institution’s own guidance, in plain language.

§ 08Read next

Go deeper.