Corporate Governance - Recent Advances and Perspectives [Working Title]最新文献

Recent Advances in Corporate Governance: A Global View 公司治理的最新进展:全球视角

Corporate Governance - Recent Advances and Perspectives [Working Title] Pub Date : 2022-01-30 DOI: 10.5772/intechopen.100135

J. Kiranmai, R. K. Mishra

{"title":"Recent Advances in Corporate Governance: A Global View","authors":"J. Kiranmai, R. K. Mishra","doi":"10.5772/intechopen.100135","DOIUrl":"https://doi.org/10.5772/intechopen.100135","url":null,"abstract":"Corporate governance is a system of legal approach by which corporates are directed and controlled. The basic focus is on structures of corporate entities, monitoring and directing them for mitigating risks that have been raised due to misdeeds of various factors. The corporate failures such as those of Enron, Xerox, WorldCom, Satyam, and the ones that followed suit, among other things, highlight shortcomings about internal controls, the institution of boards, functioning of board committees disclosures, transparency, reporting standards, and enhancing stakeholder’s confidence. Since 2001, emphasis has been laid down on the governance mechanism to be reinforced to retrieve accuracy and reliability. Over the years, several initiatives have been undertaken by the policymakers, governments, regulators, and the private sector to reform corporate governance. The global business model of geopolitical affairs, social and regulatory compliance, and cyber security are some of the key elements that have radically transformed corporate governance’s thrust in the present-day corporate context. This paper aims to study the advances in corporate governance practices in terms of its nuances related to board diversity and its evaluation; shareholder activism; environment, social and governance (ESG), and enterprise risk management (ERM).","PeriodicalId":421771,"journal":{"name":"Corporate Governance - Recent Advances and Perspectives [Working Title]","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123836161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Creative Living off the Margins of the Niger Delta: Implications for Corporate Governance 尼日尔三角洲边缘的创造性生活:对公司治理的启示

Corporate Governance - Recent Advances and Perspectives [Working Title] Pub Date : 2022-01-14 DOI: 10.5772/intechopen.100134

Stanislaus E. Nwaigwe

引用次数: 1

COVID-19 and Corporate Governance Performance: Beyond the Financial Metrics COVID-19与公司治理绩效:超越财务指标

Corporate Governance - Recent Advances and Perspectives [Working Title] Pub Date : 2021-12-14 DOI: 10.5772/intechopen.101281

Ifeanyi Onuka Onwuka

{"title":"COVID-19 and Corporate Governance Performance: Beyond the Financial Metrics","authors":"Ifeanyi Onuka Onwuka","doi":"10.5772/intechopen.101281","DOIUrl":"https://doi.org/10.5772/intechopen.101281","url":null,"abstract":"Corporate governance and, more broadly, the performance of corporate boards have traditionally been measured using financial metrics. These financial metrics such as Return on Investment (ROI), Return on Assets (ROA), Return on Equity (ROE), Earnings and Profitability Ratio (E and P) are ex post measure of organizations performance arising from corporate board activities. These financial metrics are largely one-dimensional measure of corporate performance and do not fully account for the other dimensions of organization responsibilities. The COVID-19 and the changing organizational dynamics have made the case for corporate board’s performance to be assessed beyond the usual financial metrics. In this study, we provide a framework that accounts for the various dimensions of organization activities: finance, social and environmental, the Triple-Bottom (TBL) approach. A TBL-compliance metric was constructed, which tracked the performance of selected manufacturing firms in Nigeria using a content analytical technique. The result showed that the majority of the firms performed remarkably well in areas of profitability and economic value creation but less satisfactorily in areas of social and environmental sustainability. On aggregate, the sampled firms committed less than 1% of their profit after tax on corporate social responsibility, while less than 5% of the sampled firms scored above average on the TBL-adoption matrix.","PeriodicalId":421771,"journal":{"name":"Corporate Governance - Recent Advances and Perspectives [Working Title]","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133157104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Gender Diversity and Corporate Governance 性别多元化与公司治理

Corporate Governance - Recent Advances and Perspectives [Working Title] Pub Date : 2021-11-25 DOI: 10.5772/intechopen.101189

Suwongrat Papangkorn, Pattanaporn Chatjuthamard, P. Jiraporn

引用次数: 0

ESG for SMEs: Can the Proposal 2021/0104 for a European Directive Help in the Early Detection of a Crisis? 中小企业的ESG:欧盟指令提案2021/0104能否帮助及早发现危机?

Corporate Governance - Recent Advances and Perspectives [Working Title] Pub Date : 2021-11-24 DOI: 10.5772/intechopen.101234

P. Riva, Maurizio Comoli, A. Garelli

{"title":"ESG for SMEs: Can the Proposal 2021/0104 for a European Directive Help in the Early Detection of a Crisis?","authors":"P. Riva, Maurizio Comoli, A. Garelli","doi":"10.5772/intechopen.101234","DOIUrl":"https://doi.org/10.5772/intechopen.101234","url":null,"abstract":"With the proposal for a European Directive 2021/0104, the number of entities who will be required to prepare a non-financial statement (NFS) has been broadened. The directive provides that small and medium-sized enterprises (SMEs) may also voluntarily opt for drawing up a non-financial statement. It is therefore important to identify reporting standards containing key performance indicators (KPIs), tailored to the characteristics and structure of SMEs. In addition to the potential advantages in terms of improvement in relationships with stakeholders, NFI could be relevant for an early diagnosis of crisis signals therefore, an early warning behavior. This paper, therefore, aims to analyze how non-financial information can be a valuable aid to all governance players in identifying those first signs of crisis. In Italy, Organismo Italiano Business Reporting (OIBR) is drafting a document that promotes the use and communication of non-financial information on the part of SMEs with the dual objective of demonstrating that corporate governance structure on the one hand, and management and accounting tools on the other should be adequately designed and functioning so as to prevent a company’s exposure to the risk of failing to operate as a going concern.","PeriodicalId":421771,"journal":{"name":"Corporate Governance - Recent Advances and Perspectives [Working Title]","volume":"374 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116121046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Board Gender Diversity and Firm Risk 董事会性别多样性与公司风险

Corporate Governance - Recent Advances and Perspectives [Working Title] Pub Date : 2021-11-15 DOI: 10.5772/intechopen.100189

Zyed Achour

引用次数: 3

Agency Theory and Internationalization: A Critical Assessment of Literature 代理理论与国际化:文献的批判性评价

Corporate Governance - Recent Advances and Perspectives [Working Title] Pub Date : 2021-09-16 DOI: 10.5772/intechopen.99192

S. Yadav

引用次数: 0

Corporate Governance: The Sustainability Quest 公司治理:可持续发展之路

Corporate Governance - Recent Advances and Perspectives [Working Title] Pub Date : 2021-08-19 DOI: 10.5772/intechopen.99306

Isaac Onyeyirichukwu Chukwuma, Fidelis Odinakachukwu Alaefule, Njideka Helen Jideofor

引用次数: 0