Corporate Governance

  1. Corporate Governance Framework
    1. Corporate Governance Codes and Guidelines
      1. National codes of corporate governance
        1. Mandatory vs. voluntary codes
        2. Industry-specific guidelines
          1. Sector-specific governance practices
          2. Best practice recommendations
            1. Role of advisory groups in drafting guidelines
          3. Corporate Governance Models
            1. Anglo-American Model
              1. Shareholder-focused approach
                1. Key features and principles
                  1. Role of stock exchanges
                  2. Continental European Model
                    1. Stakeholder-oriented approach
                      1. Co-determination principles
                        1. Role of supervisory boards
                        2. Asian Model
                          1. Family-owned business dynamics
                            1. Influence of government and family on boards
                              1. Business group structures
                              2. Emerging Markets Model
                                1. Influence of economic development levels
                                  1. Regulatory challenges and opportunities
                                    1. Hybrid approaches to governance
                                  2. International Organizations and Standards
                                    1. Organization for Economic Co-operation and Development (OECD)
                                      1. OECD Principles of Corporate Governance
                                        1. Role in setting global standards
                                          1. Influence on policy development
                                          2. International Corporate Governance Network (ICGN)
                                            1. Mission and vision
                                              1. Global investor perspective
                                                1. Impact on international dialogues
                                                2. Principles and Guidelines from Financial Reporting Bodies
                                                  1. International Financial Reporting Standards (IFRS)
                                                    1. Role of the International Accounting Standards Board (IASB)
                                                      1. Integration of reporting and governance practices
                                                      2. Impact of Globalization on International Standards
                                                        1. Harmonization vs. localization
                                                          1. Cross-border governance issues
                                                            1. Role of multinational corporations in shaping standards