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 推荐 2005/162/EC

I. 描述

In view of the complexity of many of the issues at stake, the adoption of detailed binding rules is not necessarily the most desirable and efficient way of achieving the objectives pursued. Many corporate governance codes adopted in Member States tend to rely on disclosure to encourage compliance, based on the ‘comply or explain’ approach: companies are invited to disclose whether they comply with the code and to explain any material departures from it. This approach enables companies to reflect sector- and enterprise-specific requirements, and the markets to assess the  explanations and justifications provided. With a view to fostering the role of nonexecutive or supervisory directors, it is therefore appropriate that all Member States be  invited to take the steps necessary to introduce at national level a set of provisions based on the principles set out in this Recommendation, to be used by listed companies either on the basis of the ‘comply or explain’ approach or pursuant to legislation.

II. 基本信息

标题

Recommendation of the Commission on the role of non-executive or supervisory directors of listed companies and on the committees of the (supervisory) board

状态
现存
推荐
2005/162/EC
官方. 版本
公告. EC 号. L (Legislation), 公布 52, 年 2005, S.51
日期
2005/02/15
公告
2005/02/25
法案
普通的法律法案
法律基础
Art. 211 - 2 EC
法的实施
Codecision procedure

III. 文本和产生历史

1. 文本

Titel
Allg. Daten
Textfassung

原始.版本 :
Recommendation of the Commission on the role of non-executive or supervisory directors of listed companies and on the committees of the (supervisory) board

  2005/162/EC

Beschluss:
2005/02/15 (D)
Verkuendung:
2005/02/25 (V)
(D) 日期 | (V)公布

Legend

Legislative Act Status

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目录

I. 描述
II. 基本信息
III. 文本和产生历史
1. 文本