Realizacja zasad ładu korporacyjnego przez polskie banki
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COMPLIANCE WITH CORPORATE GOVERNANCE PRINCIPLES BY POLISH BANKS
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The article presents key problems concerning corporate governance in banks and the attempts by regulators and supervisors to overcome them. Then the significance of codes of good practice is discussed, showing the examples of general principles (recommended by Warsaw SEC) and those addressed to banking sector (recommended by the Basel Committee on Banking Supervision). The main part of the paper is the analysis of compliance with corporate governance principles (and other norms of “soft law”) by Polish banks. Compliance with Good practice of companies quoted on Warsaw Stock Exchange is examined; in case of the public banks the analysis is based on their corporate governance statements, in case of other banks the analysis is based on the survey completed by them. Furthermore the compliance with BCBS corporate governance principles is analyzed (based on the survey). The analysis allows for selecting the areas of corporate governance needing enhancement.
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