Simon Wong – Developing Codes of Corporate Governance (「コーポレート・ガバナンス・コードのの策定について」)

この報告書も日本のコード策定に当たって参考になるのではないかと思われます。コーポレート・ガバナンス・コードによる情報開示・透明性強化機能を重視します。 「Transparency: This is probably the most important value driver of corporate governance codes, at least when it comes to developed capital markets.An issuer must disclose whether it complies with the code and, if not, why not.

In Europe, this mandatory disclosure requirement in an annual corporate governance report has recently been enshrined with changes in the Fourth Company Law Directive. As a result, a national, market-wide template for corporate governance has emerged. This facilitates comparison from a user perspective, which is key given that transparency is a two-way street.」  


メールアドレスが公開されることはありません。 * が付いている欄は必須項目です