By United Nations
This information is a technical reduction for regulators and firms, relatively in constructing international locations and transition economies. the aim of the suggestions is to assist these chargeable for getting ready corporation stories to supply disclosures on company governance that tackle the main matters of traders and different stakeholders. The ebook is anticipated to function a great tool for drawing awareness to strong company governance disclosure practices that firms in numerous components of the area may perhaps desire to emulate.
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Extra info for Guidance on Good Practices in Corporate Governance Disclosure
European Commission, Internal Market Directorate General. _______ (2002b). a. "The Winter Group Report"). European Commission. November. _______ (2002c). Recommendation on statutory auditors' independence in the EU. European Commission. May. _______ (2004). Directive on minimum transparency requirements for listed companies. European Commission. December. Euroshareholders (2000). Governance Guidelines. Euroshareholders Corporate FEE (2003a). Discussion Paper on the Financial Reporting and Auditing Aspects of Corporate Governance.
European Commission. December. Euroshareholders (2000). Governance Guidelines. Euroshareholders Corporate FEE (2003a). Discussion Paper on the Financial Reporting and Auditing Aspects of Corporate Governance. European Federation of Accountants. _______ (2003b). Conceptual Approach to Safeguarding Integrity, Objectivity and Independence Throughout the Financial Reporting Chain. European Federation of Accountants. _______ (2004). Study on Mandatory Rotation of Audit Firms. European Federation of Accountants.
NACD (1999). Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. Sarbanes-Oxley Act (2002). Other Literature Berle, AA and Means, GD (1932). The Modern Corporation and Private Property. New York, Macmillan. Frederick, R (2004). "The Role of the Board in Disclosure: An Examination of What Codification Efforts Say". Paper prepared for the South-Eastern Europe Corporate Governance Roundtable on Transparency and Disclosure: Implementation and Enforcement, sponsored by the OECD.
Guidance on Good Practices in Corporate Governance Disclosure by United Nations