Implementation of the Corporate Governance Codes
Codes on corporate governance have by now been developed in most of the EU states. This wave has been strongly supported by the recommendations of the High Level Expert Group on Company Law and by recommendations of the European Commission, and it is now increasingly anchored in specific legislative proposals of the EU Commission. This chapter looks at the way these codes fit into the overall legislative framework of the EU and of the member states. It touches upon several issues: How do these codes relate to market practice? Who makes the codes and who supervises their implementation? What about the rights and liabilities of the company and its officers and directors flowing from the code's provision? These are questions that arise at the sidelines of the phenomenon, but are nonetheless of great importance as drivers in the corporate governance movement.
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