公司治理执行指南

David Crowther; Shahla Seifi David Crowther & Shahla Seifi Corporate Governanceand International Business Contents Introduction to Corporate Governance10 1.1Introduction101.2Governance101.3Corporate Governance111.4Governance systems and corporate social responsibility121.5Relating corporate governance and corporate social responsibility131.6References151.7Further reading151.8Self-test questions16 2Development of codes of governance and international comparisons 2.1Introduction172.2Systems of governance172.3Developing a framework for corporate governance202.4Company management212.5References232.6Further reading232.7Self-test questions24 EXPERIENCETHE VALUE OF APROFESSIONAL NETWORK Our peer groups are carefully tailored to members’profiles, which ensures both adequate input fromprofessionals who match your level of managementand discipline, and avoids accidental placement witha group of competitors or significant customers. The principles of corporate governance25 3.1Introduction253.2The principles of governance253.3Good governance and corporate behaviour283.4Corporate Governance Principles293.5Good Governance and Sustainability313.6References323.7Further reading323.8Self-test questions33 4Stakeholders & the social contract: a broader view of corporate governance 4.1Introduction344.2The Social Contract344.3What is a stakeholder?354.4Multiple stakeholdings364.5The classification of stakeholders364.6Stakeholder Theory374.7Governance and stakeholders414.8Relating corporate governance and corporate social responsibility424.9Relating social responsibility with governance: the evidence434.10Conclusions44 EXPERIENCE THEBUSINESS BENEFITS OFA PROFESSIONAL NETWORK EGN acts as a support network for your entire business,giving you benefits that include upskilling of your keyemployees, insights into the latest market trends and tools. 4.11References444.12Further Reading454.13Self-test Questions45 5Issues concerning Sustainability465.1Introduction465.2Defining sustainability465.3The Brundtland Report475.4Critiquing Brundtland485.5Sustainability and the Cost of Capital505.6Redefining sustainability505.7Distributable sustainability525.8Summarising Sustainability535.9ISO 26000545.10Conclusions555.11References555.12Further reading565.13Self-test Questions57 6Ethics, corporate governance and corporate behavior586.1Introduction586.2Defining ethics58 This is a global network, wherethe return on human capital istruly enormous. PETER Y. B. TAYFOUNDER & CEOTPS CORPOR ATE SERVICES PTE LTD,SING APORE 6.3Ethical philosophies596.4Corruption616.5Culture626.6The Gaia Theory626.7Corporate Behaviour646.8Governance, Ethics and Corporate Behaviour656.9Corporate Reputation666.10Conclusion666.11References676.12Further Reading676.13Self-test Questions67 7Risk Management and Corporate Governance68 7.1Introduction687.2Attitudes to risk697.3Managing risk697.4Risk Management Strategies707.5Risk probability profiles727.6A Typology of risk727.7Risk analysis: the cost of capital747.8The Capital Asset Pricing model77 It is a great way to shareexperiences across differentkinds of companies. PATRICK LYKKEG A ARDSERVICE DELIVERY MANAGERMAERSK TANKERSEGN DENMARK 7.9The cost of capital for a business787.10Summary787.11References797.12Further reading797.13Self-test questions79 8The Audit function and the role of regulation808.1Introduction808.2The role of audit808.3The Audit Committee818.4Agency theory and asymmetric power818.5Agency Theory828.6Conclusions concerning the theory848.7Rating Agencies848.8Regulation858.9The 2008 financial crisis868.10Failures in regulation878.11Conclusions878.12References878.13Further reading888.14Self-test questions88 I find it so insightful co-creatingsolutions and having debateson the key questions, we have. VERONICA CABED OHR CONSULTANT & COACHEGN BELGIUM Corporate Governance in non-commercial organisations89 9.1Introduction899.2Definitions909.3The role of NGOs909.4Inflation and NGOs919.5Distinguishing features of sector919.6Types of NFP organisation919.7Motivation for NFPs929.8Implications for managers939.9Available resources949.10Structure of a charity949.11Accounting issues959.12Governance issues in NFPs969.13Conclusions979.14References979.15Further reading979.16Self-test questions97 Globalisation and corporate governance 98 10.1Introduction9810.2Globalisation9910.3The concept of global governance10210.4Global perspectives10310.5How Globalisation Affects Governance10310.6Globalisation, Corporate Failures and Corporate Governance10510.7Conclusion10610.8References10610.9Further Reading10710.10Self-test Questions107 108 Endnotes 1Introduction to CorporateGovernance 1.1Introduction The concept of governance is not a new one but nowadays we hear words as corporate governance, organizationalgovernance or good governance frequently. Actually corporate governance or, as defined in ISO FDIS 26000, organizationalgovernance is the system by which an organization makes and implements decisions in