A Guide to Corporate Governance Practices in the European Union

International Finance Corporation

World Bank Group, Washington, DC

关键词: BUDGETARY CONTROLS;    CORPORATE GOVERNANCE;    CORPORATE RESPONSIBILITY;    ECONOMIC DEVELOPMENT;    FINANCIAL STATEMENTS;   

RP-ID  :  97118

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

As one of the most rapidly changingcorporate governance environments in the world, Europerepresents a microcosm of the exciting innovation happeningin the corporate governance arena, ranging from newapproaches to board-level corporate governance practices tochanges in regulatory requirements at the legislative level.Representing a diverse mix of nations at various stages ofeconomic development and market maturity, the European Unionas an entity is demonstrating the broad value of aprioritized focus on corporate governance while accountingfor individual country and company circumstances. Thispublication, a guide to Corporate Governance practices inthe European Union, offers an overview of the changes takingplace across the EU’s corporate governance landscape. Itprovides a focused examination of specific regulations andpractices as well as a frank assessment of the challengesthat remain. The value of this publication is that itexamines the issues from all sides. It assesses the stepsforward and steps backward, the progress made and the gapsthat remain, presenting the sometimes widely varyingperspectives of owners, boards, management, and otherstakeholders to create a complete picture of the Europeancorporate governance environment.