The analysis of the factors of corporate governance is divided into four thematic sections. In the first part corporate governance is defined as part of the broader economic context. The second part deals with the principles of corporate governance. In the third part, the relation between the index of corporate governance and individual indicators (an indicator of commitment, transparency, and disclosure, caring for partners, and control and audit) regarding ownership is defined. An analysis was undertaken for the countries of Central and Eastern Europe. A higher level of foreign ownership had a positive correlation with the corporate governance index. On the other hand, the correlation between state ownership and corporate governance index was not clear. The prevention of poor banking practices does not only lie in controlling functions, but also in the general corporate and risk-taking cultures, and the social perception of managerial roles, regardless of ownership structure.
This paper focuses on the analysis of the characteristics of corporate governance in banks in Poland and Slovenia between 2005 and 2013. It studies the impact of corporate governance in these banks on their performance. The results of our research show that Slovenia achieved lower average scores for the variables and indicators related to the transparency of corporate governance than Poland. The density of banks with the highest corporate governance index scores was higher in Poland than in Slovenia. When examining the impact of corporate governance on bank performance as measured with net interest income, the regression analysis showed that its impact is positive in both countries and that it is statistically significant in Slovenia.
Zakon o revidiranju in zadnja novela ZGD-1K sta vnesla novo definicijo subjektov javnega interesa (SJI) v slovenski pravni prostor. Ta pojem zavzema vse javne delniške družbe in gospodarske družbe iz finančnega področja (banke in zavarovalnice), za katere veljajo bolj stroga pravila računovodskega poročanja in delovanja. Slovenija je evropsko definicijo SJI razširila še na vse gospodarske družbe, v katerih ima država ali lokalna skupnost večinski delež glasovalnih pravic. Že od novele ZGD-1J, morajo SJI v poslovnem poročilu priložiti posebno izjavo o nefinančnem poslovanju, ki vsebuje pomembne podatke o okoljskih, socialnih in kadrovskih zadevah, spoštovanju človekovih pravic ter v zadevah v zvezi z bojem proti korupciji in podkupovanju z obrazložitvami izvajanih politik na tem področju. Epidemija COVID-19 nam je pokazala, da smo ranljivi in kako pomembna je socialna in pravna država ter ustrezen odnos do narave. Zato poslovanje gospodarskih subjektov v in po epidemiji zahteva ponoven premislek o vzdržnem poslovnem modelu, kjer ni na prvem mestu zgolj lukrativni namen družb ustvarjati dobiček na trgu, ampak tudi ustrezen odnos do naravnega in predvsem družbenega okolja. Pričakovati je, da bodo nefinančna poročila razširjena na SJI, predvsem družbe, katerih glasovalne pravice so v državni in lokalni lasti in od njih se pričakuje poslovanje, ki bi upoštevalo ustrezen odnos do naravnega in družbenega okolja. Tako avtorja v prispevku podajata tudi nekatere predloge in primere dobrih praks, za povečanje družbene odgovornosti SJI in s tem zmanjševanje revščine.
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