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| Author: | Luckerath-Rovers Bos, A. De |
| Title: | Code of conduct for non-executive and supervisory directors |
| Journal: | Journal of Business Ethics
2011 : MAY II, VOL. 100:3, p. 465-481 |
| Index terms: | corporate governance management directors |
| Freeterms: | code of conduct code of ethics |
| Language: | eng |
| Abstract: | This article explores whether and how a code of conduct or code of ethics might help to further clarify how non-executive directors (NEDs) and supervisory directors (SDs) should act. There are also dealt with the views of NEDs/SDs themselves. It appears that current corporate governance codes are not sufficient to guide directors on behavioural aspects of their supervisory role. It is shown that a code of conduct could provide this guidance to NEDs/SDs on several issues: 1. a code of conduct would compel the Supervisory Board to reflect on its own values, 2. it would compel NEDs/SDs to verbalize their unwritten rules. The results may be applied internationally and could have relevance to the experience of executive directors. |
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