Kristina Ingate's recent MSc Corporate Governance and Business Ethics postgraduate research was on the contribution of subsidiary boards to the governance of risk. This can also be found on the London Corporate Governance Centre research site.
The full academic can be found here.
An extract which provides an overview of the academic writing on subsidiary governance and risk; research into practice, and recommendations as to how subsidiary boards might add value is included here.
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A recent article includes one on the expectations of non-executive-directors in not-for-profits