The importance of disclosure in corporate governance self-regulation across Europe: A review of the Winter Report and the EU Action Plan
January 2004
Article
volume 1, issue 2 pp 146-159.
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Although self-regulation has proven to be effective for the development of voluntary corporate-governance codes, the results of this study indicate that leading European companies are not yet too concerned about compliance with these codes. While self-regulation appears to be ineffective to change the disclosure practices of companies, the study concludes that factors relevant for choosing regulatory forms and the impact and risks involved with non-compliance of companies with voluntary codes have determined the Winter Report’s emphasis on self-regulation.
Keywords
- finance
- business
- law
- self-regulation
- board disclosure in Europe
- corporate-governance codes
- Winter Report
- international standards and regulatory forms
Automatically Extracted Terms
- governance
- company
- report
- 0.0
- disclosure
- director
- board
- governance codes
- winter report
- van den bosch
- standard
- governance standards
- self-regulation
- remuneration
- impact
- country
- winter
- europe
- number
- study
