РАЗНООБРАЗИЕ НА КОРПОРАТИВНИТЕ БОРДОВЕ: БАНКИ-МАЙКИ СПРЯМО ДЪЩЕРНИ БАНКИ
The aim of the article is to analyze good practices on the diversity of bank boards in the European Union. A comparative analysis was carried out covering the subsidiary banks in Bulgaria and their parent banks in the euro area on the ground of shareholder and stakeholder theory. Good practices were compared to the requirements of the Directive 2013/36/EU on access to the activity of credit institutions and the prudential supervision of credit institutions. The data from the analysis outline a high level of board diversity for the underrepresented gender and the geographical provenance. The results identify good practices for parent banks as a consequence of the application of Directive 2013/36/EU (2016) and for the subsidiary banks - from the transition period toward market economy (1990’s). The recommendations address the need for statutory approaches to determine the economic effects of board diversity.
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