Corporate governance is "the system by which companies are directed and controlled".[1] It involves regulatory and market mechanisms, and the roles and relationships between a companys management, its board, its shareholders and other stakeholders, and the goals for which the corporation is governed.[2][3] In contemporary business corporations, the main external stakeholder groups are shareholders, debtholders, trade creditors, suppliers, customers and communities affected by the corporation's activities.[4] Internal stakeholders are the board of directors, executives, and other employees.
The Cadbury and OECD reports present general principals around which businesses are expected to operate to assure proper governance. The Sarbanes-Oxley Act, informally referred to as Sarbox or Sox, is an attempt by the federal government in the United States to legislate several of the principles recommended in the Cadbury and OECD reports.
Rights and equitable treatment of shareholders:[10][11][12] Organizations should respect the rights of shareholders and help shareholders to exercise those rights. They can help shareholders exercise their rights by openly and effectively communicating information and by encouraging shareholders to participate in general meetings.
Interests of other stakeholders:[13] Organizations should recognize that they have legal, contractual, social, and market driven obligations to non-shareholder stakeholders, including employees, investors, creditors, suppliers, local communities, customers, and policy makers.
Role and responsibilities of the board:[14][15] The board needs sufficient relevant skills and understanding to review and challenge management performance. It also needs adequate size and appropriate levels of independence and commitment
Integrity and ethical behavior:[16][17] Integrity should be a fundamental requirement in choosing corporate officers and board members. Organizations should develop a code of conduct for their directors and executives that promotes ethical and responsible decision making.
Disclosure and transparency:[18][19] Organizations should clarify and make publicly known the roles and responsibilities of board and management to provide stakeholders with a level of accountability. They should also implement procedures to independently verify and safeguard the integrity of the company's financial reporting. Disclosure of material matters concerning the organization should be timely and balanced to ensure that all investors have access to clear, factual information.
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Corporate Performance Management (English)
81.A strategic approach to plan, control, steer and improve
an organization
82.Corporate strategy and ways how to manage it.
83.Zero based budgeting and rollover budgeting
84.Describe value-chain process: core purpose, main requirements and activities.
85.Describe project controlling: core purpose, conditions of its effectiveness and ways how to improve it.
86.Describe KPI reporting process and give examples of main KPIs for different aspects of business activity.
87.Due Diligence and Controlling
88.Outsourcing and Due Diligence
89.Value-based Performance Measures
90.Corporate Governance
