Consensus on comply / explain principle within EU corporate governance framework

governance framework, legal and empirical research

E-book
Consensus on comply / explain principle within EU corporate governance framework
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The comply or explain principle nowadays is a central element in the corporate governance of the EU. Nevertheless, a common understanding of the scope and necessary conditions for it to work effectively is not yet reached and still a relevant matter of discussion. This publication concentrates on how to improve the current practice providing an international overview of the application of the comply or explain principle.

An extensive comparative legal analysis of the comply or explain principle and its embedment in the corporate governance systems of the five countries under research (Belgium, Germany, Italy, the Netherlands and the UK) is performed. The content analysis of corporate governance statements of companies over the years 2005-2007 reveals that a substantive part of the provided explanations for non-compliance are considered insufficient and that improvements in the readability of the statements are necessary.

Twelve recommendations are provided to enhance the legal framework of the comply or explain principle, to modify Directive 2006/46/EC, and address how to improve the application of the comply or explain principle in practice.

 

Lees meer Verberg

Auteurs

Specificaties e-book

Druk
1
ISBN
9789013105834
Verschijningsdatum
12-04-2012
Verschijningsvorm
E-book
Editie
deel 86
Aantal pagina's
440
Kies het producttype:
€ 78,77 € 95,31 incl. btw Prijs per stuk
  • Direct toegang tot de uitgave
  • Altijd toegangelijk op laptop of tablet
  • Grootste uitgever van juridische informatie