: The increase in the volume of information be handled by organisations has increased pressure on corporate boards to ensure that legislative, accountability, business and cultural requirements are met. Recent negative media coverage has brought demands for improved accountability and transparency in corporate governance regimes. At the same time agency theory has highlighted problems such as moral hazard and adverse selection resulting from information asymmetry between boards and CEOs. Effective records management can assist organisations to meet demands for accountability, transparency and compliance and help reduce information asymmetry. Effective records management can assist in providing evidence of due process. Effective records retention can also assist in ensuring that records are retained in compliance with the relevant legislation, regulation or best practice and in ensuring that records which have reached the end of their life cycle are deleted from records systems. Records...