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| Author: | Spira, L.F. Bender, R. |
| Title: | Compare and contrast: perspectives on board committees |
| Journal: | Corporate governance
2004 : OCT, VOL. 12:4, p. 489-499 |
| Index terms: | Corporate governance Committees United Kingdom |
| Language: | eng |
| Abstract: | The establishment of board sub-committees (henceforth as: s-comms., for 'committee/s' as: comm/s.) has been strongly recommended as a suitable mechanism for improving corporate governance (hereafter as: gov.). In the U.K., the Cadbury comm. proposals focused on audit comms. and the Greenbury study group advocated remuneration comms. This paper identifies significant differences in the orientation and operation of these comms. It also draws on interview data collected from participants in audit and remuneration comms. to argue that these differences may lead to unacknowledged pressures on non-executive directors who form the membership of both comms. Given the current focus on the role of non-executive directors, the impact of such pressure is of particular importance. |
SCIMA