科技报告详细信息
The Russia Corporate Governance Manual : Part VI. Annexes, Model Corporate Governance Documents
International Finance Corporation ; U.S. Department of Commerce
Washington, DC
关键词: ACCESS TO CAPITAL;    ACCESS TO CAPITAL MARKETS;    ACCOUNTING;    ACCOUNTING STANDARDS;    ACQUISITION;   
RP-ID  :  43182
学科分类:社会科学、人文和艺术(综合)
来源: World Bank Open Knowledge Repository
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【 摘 要 】

The Russia corporate governance manualhas been divided into and is published in six parts: (i)corporate governance introduced; (ii) good board practices;(iii) shareholder rights; (iv) information disclosure andtransparency; (v) special focus section; and (vi) annexesmodel corporate governance documents. The first four partscontain chapters that focus on core corporate governanceissues, such as a company's board structure,information disclosure practices, and shareholder rights.Part five focuses on corporate governance issues ofparticular importance in the Russian context, namelycorporate governance concerns during a company'sreorganization, within holding structures, and relating toenforcement. Part six, finally, offers practical tools inthe form of model documents, for example company codes,by-laws, and contracts. All issues are closely examinedthrough Russian law and regulations; the Federal Commissionfor the Securities Market's Code of Corporate Conduct(FCSM Code) Code and, when applicable, internationallyrecognized best practices. This manual also providesgovernment officials, lawyers, judges, investors, and otherswith a framework for assessing the level of corporategovernance practices in Russian companies. Finally, itserves as a reference tool for the educational institutionsthat will train the next generation of Russian managers,investors, and policy makers on good corporate governance practices.

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