Stewardship Concept and G20/OECD Principles of Corporate Governance 2023
Stewardship Concept and G20/OECD Principles of Corporate Governance 2023
Author(s): Bistra BoevaSubject(s): Politics / Political Sciences, Politics, Economy, Supranational / Global Economy, Business Economy / Management, Economic policy, EU-Approach / EU-Accession / EU-Development, Financial Markets
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: agency theory; corporate governance; stewardship concept; codes; sustainability
Summary/Abstract: The paper examines the specific topic within corporate governance and capital markets-stewardship principle and stewardship concept. With regard to contemporary G20/OECD Principles of Corporate Governance (2023) the role of the steward and stewardship code are discussed from a theoretical point of view and the perspective of the practice. Observation of the Principles (2023) is followed by a comparative analysis of agency theory and stewardship theory. Implementation of the stewardship codes all over the world is analyzed. Latest developments with regard to the stewardship principles and stewardship codes in the EU are discussed.
Journal: Годишник на УНСС
- Issue Year: 2/2024
- Issue No: 2
- Page Range: 23-42
- Page Count: 20
- Language: English
