ТРАНСПАРЕНТНОСТ У КОРПОРАТИВНОМ УПРАВЉАЊУ
TRANSPARENCY IN CORPORATE GOVERNANCE

Summary/Abstract: A significant aspect of corporate governance refers to the transparency and disclosure, which can provide numerous benefits to company’s business and significantly contribute to gaining investors confidence. However, low transparency and disclosure is problem in many companies, especially in transition countries, due to specific market conditions and lack adequate mechanism for law enforcement. The aim of the research is to describe and analyze the way in which companies in the Republic of Srpska disclosure information about corporate governance on its website, and to analyze the importance of transparency of information from the perspective of corporate governance, in order to identify the elements of this process. This will try to ensure further improvement and advancement of knowledge and understanding of transparency. Research, in addition to analysis of website of companies in the Republic of Srpska, includes companies from the Croatian and Serbia, in order to compare the level of transparency with countries with similar cultural and economic conditions, and identify the experiences and practices that could help improve transparency. In addition, the aim is that, with the help of research results develop the best solutions to improve the transparency and disclosure of companies, which can be used by management companies, investors and the general public, and all other participants in the corporate governance process in the Republic of Srpska.

• Details
• Contents