Pratique du « comply or explain » en Europe : une étude
Mazars et ECODA publie une intéressante étude sur la pratique du « comply or explain » en Europe : « The board’s role in designing an effective framework of corporate governance ».
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83% of companies surveyed had revised their corporate governance model in the last financial year mainly as a result of changes in the corporate governance code they were applying or in European Union or national law. Of companies not revising their code, family- owned companies were in the majority.
76% of board members considered corporate governance was of interest to their shareholders though almost a quarter (the remaining 24%) did not believe their shareholders were really interested in governance matters. The main topics discussed with investors were remuneration (40%) and the nomination of board members (40%).
59% of companies surveyed had made use of the flexibility provided by the ‘comply or explain’ approach. Just under half of boards (48%) think additional guidance on ‘comply or explain’ would be helpful to promote high quality explanations, offer clear guidelines or to provide more information on best practice
Merci à la professeure Viviane De Beaufort de cette information !
À la prochaine…
Ivan Tchotourian
