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Flexibility and Proportionality in Corporate Governance


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OCDE / OECD - Collection : Gouvernance - novembre 2018

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    This report provides an assessment of the flexibility and proportionality arrangements available within corporate governance frameworks that relate to seven areas of regulation: pre-emptive rights; board composition, board committees and board member qualifications; say on pay and the detail of disclosure on remuneration; related party transactions; disclosure of periodic financial information and ad-hoc information; major shareholding disclosure, and takeovers. It covers 39 jurisdictions, including in-depth case studies of the United Kingdom; Sweden; Italy; Japan; the United States of America, and Portugal and is based in part on a questionnaire to which all participating jurisdictions in 2017 responded.

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