EN
The paper covers the problem of the competences of the Board of Directors in parent company and in the business units. It indicates the legal framework for the Board to inspire, to analyze, to give expertise and to approve the strategic decisions of the company. The research findings in three Polish multibusiness companies lead to the conclusion that the role of the Board of Directors in creating the strategy, although still quite passive, contains some active issues. Although the role in inspiring and supervising the strategic decisions is not executed in the manner that is allowed by the legal system, the small activity can be noticed in some of above mentioned companies. The Boards not only formulate the opinion of these decisions but -some of them - approve strategic plans created in the parent company.