Good Practices in Corporate Governance: One-Size-Fits-All vs. Comply-or-Explain

Nedelchev, Miroslav

doi:10.2139/ssrn.2347357

Cited by 2 publications

(2 citation statements)

References 16 publications

(5 reference statements)

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“…De esta forma se busca que los accionistas den más importancia a las explicaciones (Arcot et al, 2010). La modalidad de "aplicar o explicar" está incorporada en los códigos (Nedelchev, 2013) y Sudáfrica (Sarkar, 2015). Tabla 2 Comparación del principio "cumplir o explicar" vs "aplicar o explicar" las resoluciones emitidas por la CNV sobre temas relacionados en el período analizado (2007)(2008)(2009)(2010)(2011)(2012)(2013)(2014)(2015)(2016)(2017)(2018)(2019).…”

Section: Gobierno Corporativo: Definicionesunclassified

Evolución de los Códigos de Gobierno Societario en la Argentina

Briozzo

Barco

Albanese

2021

CADM

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En la Argentina la Comisión Nacional de Valores (CNV) emitió en el 2007 la resolución N° 516/07 que obligó por primera vez a las empresas bajo régimen de oferta pública a informar sobre el cumplimiento del Código de Gobierno Societario (CGS). Esta resolución fue reemplazada por la resolución N°606/12, manteniéndose el principio de cumplir o explicar. En junio de 2019 la CNV emitió la resolución N° 797/19, que presenta el CGS desde una perspectiva educativa, centrándose en el principio de aplicar o explicar. El objetivo de este trabajo es realizar un análisis conceptual comparativo de la estructura y contenido general de estas tres normativas, mediante una investigación cualitativa empleando el análisis documental. Se observa que los cambios incorporados responden a las actualizaciones normativas y las tendencias más recientes en el tema. Se identifican los principales cambios, incorporaciones y eliminaciones, destacándose el rol explicativo y educativo que desarrolla la normativa más reciente.

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Section: Gobierno Corporativo: Definicionesunclassified

Evolución de los Códigos de Gobierno Societario en la Argentina

Briozzo

Barco

Albanese

2021

CADM

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“…The comply-or-explain approach comes in various forms and avoids imposing a generic solution to companies—rather, allowing them to make choices between adhering to particular rules or explaining reasons for non-compliance. The comply-or-explain model is “soft-law,” which means it is not legally binding and much more flexible than “hard-law” (Sarkar and Selarka, 2015; Nedelchev, 2013; Doolaard, 2012; Sanderson et al , 2010).…”

Section: Literature Reviewmentioning

confidence: 99%

Changing the narrative: shaping legislation to advance diversity on boards in Canada

Cukier¹,

Gagnon²,

Latif³

2020

EDI

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PurposeThis paper examines actors and discourses shaping new Canadian legislation designed to advance diversity in corporate governance.Design/methodology/approachThis paper performs a stakeholder and discourse analysis drawing on texts of parliamentary debates.FindingsThe paper illuminates tensions regarding definitions of diversity, its importance for boards of directors and the mechanisms favoured for implementation. Official discourses examined show that, unlike for other political issues, opposition was largely muted, and most stakeholders engaged in the process supported legislation advancing diversity. Nonetheless areas of debate and positioning by actors and suggest important differences, with outcomes linked to non-traditional power bases.Research limitations/implicationsThis study provides insights into the discursive environments of organizations and processes relating to promoting diversity and equality in the political decision-making domain, a critical venue for understanding advancement of equity, often neglected in organizational studies.Practical implicationsBy understanding the complex and competing discourses surrounding diversity and inclusion at the macro level this paper provides a context for understanding organizational (meso) and individual (micro) beliefs and behaviours.Social implicationsThis study shows how advocacy shapes how policy and legislation are framed and the ways mainstream organizations, including women's groups, may advance gender equality without regard to other dimensions of diversity or intersectionality.Originality/valueThis study maps the political discourse around recent Canadian legislation designed to improve diversity on boards that must, in the Canadian context, address more than gender.

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Good Practices in Corporate Governance: One-Size-Fits-All vs. Comply-or-Explain

Cited by 2 publications

References 16 publications

Evolución de los Códigos de Gobierno Societario en la Argentina

Evolución de los Códigos de Gobierno Societario en la Argentina

Changing the narrative: shaping legislation to advance diversity on boards in Canada

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