Standardy nadzoru korporacyjnego (corporate governance) w spółkach notowanych na giełdach krajów anglosaskich

• Autorzy: Maciej Gierusz

Warianty tytułu

Requirements and Best Practice Regarding Corporate Governance in the Anglo-Saxon Culture

• Języki publikacji: PL

Abstrakty

Przedstawiono wymogi oraz standardy związane z nadzorem korporacyjnym w krajach anglosaskich. Zaprezentowano rolę organów tj.: rada dyrektorów, komitet ds. nominacji, komitet ds. wynagrodzeń, komitet ds. audytu wewnętrznego, komitet ds. zarządzania ryzykiem oraz akcjonariuszy. Omówiono również zakres raportowania, do którego zobligowane są podmioty w anglosaskiej koncepcji nadzoru korporacyjnego.

EN

The article deals with requirements and best practice regarding corporate governance in the Anglo-Saxon culture which takes approach to this subject based on principles rather than rules. This attitude means that directors should not act merely in accordance with the letter of law but are obliged to understand and apply its spirit. The key requirements are: the board of directors consisting of both executive and non-executive members, split of responsibilities between the chairman of the board and chief executive officer as well as between the board and the committees. Considerable corporate governance reporting requirements aim to reduce information asymmetry between directors and shareholders. (original abstract)

Słowa kluczowe

PL

Ład korporacyjny; Giełda; Grupa kapitałowa

EN

Corporate governance; Stock exchange; Capital group

• Czasopismo: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Rocznik: 2008
• Numer: nr 2
• Strony: 55--75

Twórcy

autor

Maciej Gierusz

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