Kierunki zmian w systemach nadzoru korporacyjnego

• Autorzy: Adam Samborski

Warianty tytułu

Trends in Corporate Governance Systems

• Języki publikacji: PL

Abstrakty

W ostatnich dwóch dekadach w debacie międzynarodowej dotyczącej zasad funkcjonowania spółek publicznych jedną z najczęściej poruszanych kwestii stała się konwergencja systemów nadzoru korporacyjnego. Dyskusja koncentruje się na konsekwencjach wzrastającej internacjonalizacji rynków kapitałowych dla nadzoru korporacyjnego, a ściślej - czy owa internacjonalizacja doprowadzi/doprowadzić powinna do harmonizacji standardów nadzoru korporacyjnego w ujęciu międzynarodowym. Dla części badaczy, a również polityków konwergencja jawi się jako zjawisko z jednej strony nieuchronne, a z drugiej nieocenione dla dalszego rozwoju gospodarczego świata. Inni oczekują, że harmonizację krajowych standardów nadzoru korporacyjnego spowalniać będzie ścieżka zależności, a dokładniej takie czynniki, jak: lokalne wartości kulturowe, polityka gospodarcza państw narodowych i ich prawodawstwo. Dyskusja toczy się również w kwestii rodzaju konwergencji. Badacze próbują znaleźć odpowiedź na pytania: czy dojdzie do konwergencji de jure, a może de facto, czy konwergencja przybierze postać konwergencji funkcjonalnej, a może formalnej. Artykuł wpisuje się w tę debatę, a jego celem jest nakreślenie kierunków zmian w systemach nadzoru korporacyjnego. (abstrakt oryginalny)

EN

One of the most frequently raised issues in the international debate on corporate governance systems has become convergence. Discussion focuses on the consequences of the increasing internationalization of capital markets for corporate governance and strictly - whether this internationalization will/should lead to a harmonization of corporate governance standards at international level. For some researchers, as well as politicians, the phenomenon of convergence appears to be inevitable on the one hand, and on the other invaluable for the further economic world development. Others expect that the harmonization of national corporate governance standards will be slowed by a path of dependent factors such as cultural values, and national economic policies and their legislations. Also currently a discussion is taking place on the type of convergence. Researchers are trying to find the answer to the questions - whether it will come to de jure convergence or de facto convergence - and whether convergence becomes functional or formal. The article fits into this debate, and its purpose is to outline the trends in corporate governance systems. (original abstract)

Słowa kluczowe

PL

Ład korporacyjny; Konwergencja

EN

Corporate governance; Convergence

• Czasopismo: Zarządzanie i Finanse
• Rocznik: 2013
• Numer: R. 11, nr 2, cz. 6
• Strony: 25--39

Twórcy

autor

Adam Samborski

• Uniwersytet Ekonomiczny w Katowicach

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