文章基本信息

标题：Independence and executive remuneration for supervisory board members and non-executive directors
本地全文：下载
作者：Horak, Hana ; Dumančić, Kosjenka
期刊名称：Collected papers of the faculy of law in Split
印刷版ISSN：0584-9063
电子版ISSN：1874-0459
出版年度：2011
卷号：48
期号：1
页码：33-56
出版社：Pravni fakultet Sveučilišta u Splitu
摘要：In this paper, the author analyses the issues of independence and rewarding members of supervisory boards and non-executive directors in administrative boards. The question of independence was developed as one of the fundamental issues of corporative administration. Members of these organs of society should have the appropriate qualifications, specific knowledge and skills in order to reasonably and impartially weigh up social business and reach decisions in the best interests of society, its members and other interest holders. So that they can act in accordance with this, the presumption is that they are independent. Recently, after financial crises, it is precisely the independence of supervisory members, that is, non-executive directors, which is considered to be the foundation of the fight against the opportunism of administration and main shareholders. The authors analyse the Recommendations on Independence and Executive Remuneration for members of supervisory and administrative boards of the European Union, together with their implementation in Croatian law and practice.
关键词：company law; independence; rewarding; members of supervisory boards; non-executive directors; EU Recommendations on Independence; EU Recommendations on Executive Remuneration; codes