Corporate governance : felelős társaságirányítás

Papp Tekla: Corporate governance : felelős társaságirányítás. In: Acta Universitatis Szegediensis : acta juridica et politica, (73) 1-64. pp. 639-652. (2010)

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Abstract

The corporate governance is a system that establishes on the operating structure of the market economy, and the company law and the regulations concerning management of the companies constitute its legal background. With regard to corporate governance the European Committee drafted two recommendations and the 2007/36/EC directive was issued that puts down in its preamble: the effective control by the shareholders is the precondition of the succesful corporate governance. The instruments of creating of corporate governance are the moral behaviour of managers, the assuring of transparency and publicity, the extension of the inside control and monitoring system, corporate social responsibility (CSR). The Budapest Stock Exchange accepted a corporate governance recommendation in February 2004, on the basis of that the public limited companies has to state their corporate governance practice. The Act IV of 2006 so disposes of this (Section 312) — if the shares of a public limited company are admitted for trading on the Budapest Stock Exchange, the management board shall present to the annual general meeting the company governance and management report together with the annual report prepared pursuant to the Accounting Act; the report shall contain the management board's conclusions on the company's policy adopted with a view to sound governance and management in the previous financial year, and shall demonstrate any derogation from the Recommendations of the Budapest Stock Exchange for Sound Company Governance. The adoption of corporate governance is bound up with the conrol systems of the public company limited by shares, with the two organisational models (one-tier and two-tier) in Europe. The monistic and dualistic models also appear in the organisation of Societas Europaea. Outside of Europe the distinction of company control models are based on the differences of financial systems and company owners' structures, accordingly insider system and outsider system can be separated.

Item Type: Article
Journal or Publication Title: Acta Universitatis Szegediensis : acta juridica et politica
Date: 2010
Volume: 73
Number: 1-64
ISSN: 0324-6523
Page Range: pp. 639-652
Language: Hungarian, English
Publisher: Szegedi Tudományegyetem Állam- és Jogtudományi Karának tudományos bizottsága
Place of Publication: Szeged
Related URLs: http://acta.bibl.u-szeged.hu/37950/
Uncontrolled Keywords: Vezetés - vállalati, Társasági jog
Additional Information: Bibliogr. a lábjegyzetekben ; összefoglalás angol nyelven
Subjects: 05. Social sciences
05. Social sciences > 05.05. Law
Date Deposited: 2016. Oct. 15. 11:11
Last Modified: 2023. Nov. 14. 12:43
URI: http://acta.bibl.u-szeged.hu/id/eprint/7469

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