Analyze the single most important element that a Director of Finance must practice diligently

Imagine you are the Director of Finance for a large publicly traded company. Of all the material covered in Chapter 15(directors, officers and controlling stakeholders, including the business judgment rule and the duty of care; statutory limitations on directors’ liability for breach of duty of care; duty of good faith; duty of loyalty; duty of candor; duties in the context of takeovers, mergers, and acquisitions; allocation of power between the directors and the shareholders; duty of directors to disclose preliminary merger negotiations; duties of controlling shareholders; and greenmail.), analyze the single most important element that a Director of Finance must practice diligently. Provide a rationale for your answer.