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Kierunki ewolucji głównych systemów nadzoru korporacyjnego

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Rudolf S.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 2
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issue 1
167-183
EN
Over the last 15-20 years significant changes took place in principal systems of corporate governance, that is in the Anglo-Saxon and German systems. These changes were of similar or the same character. This was resulted by recommendations on corporate governance issued by international institutions and organizations. The OECD and the European Commission played the most important part in this respect. They had a big impact on the formation and shape of the so-called codes of good practice, whose principles are generally implemented by companies, mainly listed companies. These principles happen to be of the so-called soft law character and after some encouraging experience with their use take on the form of legislation.
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