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Pour l'amélioration des performances des entreprises publiques camerounaises: le rôle du conseil d'administration( Télécharger le fichier original )par André Marie MBILI ONANA Université de Yaoundé II SOA - DEA ès Sciences de Gestion, option Finance 2004 |
ANNEXECodes de gouvernance d'entreprise publiés dans le monde. Peter wirtz en fait une analyse dans << << Meilleures pratiques de gouvernance >>, théorie de la firme et modèles de création de valeur : une appréciation critique des codes de bonne conduite >>, Working papers FARGO, Université de Bourgogne, avril 2004.
- Principles of Good Corporate Governance and Best Practice Recommendations, ASX Corporate Governance Council, March 2003 - Corporate Governance: A guide for fund managers and corporations, Investment & Financial Services Association Limited, December 2002 - Horwath 2002 Corporate Governance Report:
Research conducted by Associate - Corporate Governance: A Guide for Investment Managers and Corporations, Investment & Financial Services Association Limited, July 1999 - Corporate Governance - Volume One: in Principle, Volume Two: In Practice, The Audit Office of New South Wales, Australia Performance Audit Report: Public Sector Corporate Governance - AIMA Guide & Statement of Recommended Practice (Corporate Governance Statements by Major ASX Listed Companies), Investment & Financial Services Association, July 1995 - Bosch Report, Australian Institute of Company Directors, Australian Society of Certified Practicing Accountants, Business Council of Australia, Law Council of Australia, The Institute of Chartered Accountants in Australia, The Securities Institute of Australia, 1995
Austria - Österreichischer Corporate Governance Kodex
(Austrian Code of Corporate
Belgium - Commission Corporate Governance en Belgique, January 2004 - Director's Charter, Directors Foundation (Fondation des Administrateurs), January 2000 - Guidelines on Corporate Governance Reporting, Issued 18 November 1999 - Corporate governance for Belgian listed companies (The Cardon Report), Belgian Corporate Governance Commission (an initiative of the Brussels Stock Exchange) and the Commission Bancaire et Financière, December 1998 - Corporate Governance - Recommendations, Federation of Belgian Enterprises, January 1998
- Recomendações sobre Governança Corporativa, Comissão de Valores Mobiliários (CVM), June 2002 - Code of Best Practice of Corporate Governance, Instituto Brasileiro de Governança Corporativa («IBGC»), May 8, 1999, revised April 9, 2001
Canada - Proposed New Disclosure Requirement and Amended Guidelines, Toronto Stock Exchange, draft, March 26, 2002 - Beyond Compliance: Building a Governance Culture (Saucier Report), Joint Committee on Corporate Governance, November 2001 - Five Years to the Dey, Toronto Stock Exchange and Institute of Corporate Directors, June 1999 - The Toronto Report, December 1994
- Principles of Best Business Practice for the Commonwealth, Commonwealth Association for Corporate Governance (CACG), November 1999
Comparative studies - Comparative Study of Corporate Governance Codes relevant to the European Union and its Member States, European Commission Internal Market Directorate General, 27 March 2002 - International Comparison of Board "Best Practices" - Investor Viewpoints, Holly J. Gregory. Weil, Gotshal & Manges LLP, 2001 edition - International Comparison of Corporate Governance: Guidelines and Codes of Best Practice in Developed Markets, Holly J. Gregory. Weil, Gotshal & Manges LLP, 2001 edition - International Comparison of Corporate Governance: Guidelines and Codes of Best Practice in Developing and Emerging Markets, Holly J. Gregory. Weil, Gotshal & Manges LLP, 2000 edition - Global Corporate Governance Codes, IRRC
Cyprus - Addendum of the Corporate Governance Code, Cyprus Stock Exchange, November 2003 - Corporate Governance Code, Cyprus Stock Exchange, 26 September 2002
Czech Republic - Revised Corporate Governance Code (Based on the OECD Principles), Czech Securities Commission, February 2001
Denmark - Report on Corporate Governance in Denmark, Copenhagen Stock Exchange Committee on Corporate Governance, December 2003 - The Nørby Committee's report on Corporate Governance in Denmark, Copenhagen Stock Exchange, 6 December 2001 - Guidelines on Good Management of a Listed Company (Corporate Governance), Danish Shareholders Association, February 2000
Finland
- Corporate Governance Recommendations for Listed Companies, HEX Plc, the Central Chamber of Commerce of Finland and the Confederation of Finnish Industry and Employers, December 2003
France - Recommandations sur le gouvernement d'entreprise,
Modification of proposals from - The Corporate Governance of Listed Corporations: Principles for corporate governance based on consolidation of the1995, 1999 and 2002 AFEP and MEDEF's reports, Association Française des Entreprises Privées (AFEP) and MEDEF (French Business Confederation), October 2003 - Pour un meilleur gouvernement des entreprises cotées: Rapport du groupe de travail présidé par Daniel Bouton, président de la Société Générale, MEDEF and AFEP-AGREF, 23 September 2002 - Recommendations on Corporate Governance, AFG-ASFFI Commission on Corporate Governance, Adopted on June 9th 1998 Amended in 2001 - Vienot II Report, Mouvement des Entreprises de France (MEDEF) [formerly CNPF] and Association Francaise des Enterprises Privees (AFEP), July 1999 - Vienot I Report, Conseil National du Patronat Francais (CNPF) and Association Francaise des Entreprises Privees (AFEP), July 1995
Germany - Amendments to the Cromme Code, Government Commission German Corporate Governance Code, 21 May 2003 - Cromme Code, German Corporate Governance Kodex, 26 February 2002 - Baums Commission Report (German title: Bericht der Regierungskommission Corporate Governance), 10 July 2001 - Corporate Governance Rules for German Quoted Companies, German Panel on Corporate Governance, January 2000 (updated July 2000) - German Code of Corporate Governance (GCCG), Berliner Initiativkreis, June 2000 - DSW Guidelines, Deutsche Schutzvereinigung für Wertpapierbesitz e.V., June 1998 - Gesetz zur Kontrolle und Transparenz im Unternehmensbereich (KonTraG), German Ministry of Justice, Ratified 5 March 1998 - Drittes Finanzmarktförderungsgesetz, Effective 1 April 1998 (Ratified February 1998 Bundestag, Ratified March 1998 Bundesrat)
Greece - Principles of Corporate Governance, Federation of Greek Industries, 24 July 2001 - Principles on Corporate Governance in Greece: Recommendations for its Competitive Transformation, Committee on Corporate Governance in Greece (under the coordination of the Capital Market Commission), October 1999
Hong Kong - Model Code for Securities Transactions by Directors of Listed Companies: Basic Principles, Hong Kong Stock Exchange Listing Requirements, Appendix 10, June 2001 - Corporate Governance Disclosure in Annual Reports, Hong Kong Society of Accountants, March 2001
- Code of Best Practice, Hong Kong Stock Exchange Listing Requirements, Volume 2, Appendix 14, February 1999 (date of last update to listing requirements)
India - Report of the Kumar Mangalam Birla Committee on Corporate Governance, Committee Appointed by the Securities and Exchange Board of India (SEBI) on Corporate Governance under the Chairmanship of Shri Kumar Mangalam Birla, February 2000 - Desirable Corporate Governance in India - A Code, Confederation of Indian Industry - Draft Report of the Kumar Mangalam Committee on Corporate Governance, Securities and Exchange Board of India (SEBI), September 1999
Indonesia - Code for Good Corporate Governance, The National Committee on Corporate Governance, March 2001 - Code for Good Corporate Governance, The National Committee on Corporate Governance, March 2000
Iceland
- Guidelines on Corporate Governance, The Iceland Stock Exchange (ICEX), Iceland Chamber of Commerce and Confederation of Icelandic Employers, 16 March 2004
Ireland - Corporate Governance, Share Option and Other Incentive Schemes, Irish Association of Investment Managers, March 1999 Italy - Corporate Governance Code (il Codice di Autodisciplina delle società quotate rivisitato), Committee for the Corporate Governance of Listed Companies, Borsa Italiana, Revised July 2002 - Report & Code of Conduct ("Preda Code"), Committee for the Corporate Governance of Listed Companies, October 1999 - Testo Unico sulle disponsizioni in materia di intermediazione, Law Reform based on Draghi Proposals, February 1998
Japan - Revised Corporate Governance Principles, Japan Corporate Governance Forum, 26 October 2001 - Report of the Pension Fund Corporate Governance Research Committee, Action Guidelines for Exercising Voting Rights, Pension Fund Association (Kosei Nenkin Kikin Rengokai), June 1998 - Corporate Governance Principles: A Japanese view, Corporate Governance Forum of Japan, October 1997 - Urgent Recommendations Concerning Corporate Governance, Japan Federation of Economic Organisations (Keidanren), September 1997
Kenya - Principles for Corporate Governance in Kenya, Private Sector Initiative for Corporate Governance - Sample Code of Best Practice for Corporate Governance, Private Sector Corporate Governance Trust
Korea - Code of Best Practice for Corporate Governance, Committee on Corporate Governance, September 1999
Lithuania
- The Corporate Governance Code for the Companies listed on the National Stock Exchange of Lithuania, National Stock Exchange of Lithuania (NSEL), 23 April 2004 ( replaces draft version dated February 2004)
Malaysia - Malaysian Code on Corporate Governance, Securities Commission Malaysia, March 2000
Macedonia - White Paper on Corporate Governance in South-Eastern Europe (Macedonian Version) Macedonia Corporate Governance and Company Law Project July 2003
Malta - Principles of Good Corporate Governance, Malta Stock Exchange, 1 October 2001
Mexico - Códigode Mejores Prácticas Corporativas, Mexican Stock Exchange, the Mexican Bankers' Association, the Mexican Institute of Finance Executives and the Mexican Institute of Public Accountants, July 1999
- The Dutch corporate governance code Corporate Governance Committee chaired by Mr Morris Tabaksblat, Chairman of the Board of Reed Elsevier, 9 December 2003 - Draft Corporate Governance Code Corporate Governance Committee chaired by Mr Morris Tabaksblat 1 July 2003 - SCGOP Handbook of Corporate Governance, The Foundation for Corporate Governance Research for Pension Funds(SCGOP) Stichting Corporate Governance Onderzoek voor Pensioenfondsen, August 2001 - Government Governance; Corporate governance in the public sector, why and how? The Netherlands Ministry of Finance Government Audit Policy Directorate (DAR) 2 November 2000 - Peters Report & Recommendations, Corporate Governance in the Netherlands, Committee on Corporate Governance, 27 June 1997
OECD
- New OECD Principles of Corporate Governance, Organisation for Economic Cooperation and Development, 22 April 2004 - Draft Revised Text: OECD Principles of Corporate Governance, Organisation for Economic Co-operation and Development, January 2004 - OECD Principles of Corporate Governance, Organisation for Economic Co-operation and Development, May 1999
Pakistan - Code of Corporate Governance (Revised), The Securities and Exchange Commission of Pakistan, March 2002 - Stock Exchange Code of Corporate Governance, The Securities and Exchange Commission of Pakistan, 4 March 2002
Pan-European - EASD Principles and Recommendations, European Association of Securities Dealers Corporate Governance Committee, May 2000 - Corporate Governance Guidelines 2000, European Shareholders Association, February 2000 - Sound business standards and corporate practices: A set of guidelines, European Bank for Reconstruction and Development (EBRD), September 1997 - Corporate Governance in Europe, Report of a CEPS Working Party, June 1995
Peru - Principios de Buen Gobierno para las Sociedades Peruanas, Comisió Nacional Supervisora de Empresas y Valores («CONASEV»), July 2002 - Perú: Código de Buen Gobierno Corporativo para Empresas Emisoras de Valores, Centro de Estudios de Mercado de Capitales y Financiero, November 2001
Poland - Best Practices in Public Companies in 2002, The Best Practices Committee at Corporate Governance Forum, 4 July 2002 - The Corporate Governance Code for Polish Listed Companies (final proposal), The Polish Corporate Governance Forum, June 2002
Portugal Recommendations on Corporate Governance, Comissão do Mercado de ValoresMobiliários, November 1999
Romania - Corporate Governance Code in Romania, Russian Institute of Directors - Corporate Governance Initiative for Economic Democracy in Romania: Corporate Governance Code, International Center for Entrepreneurial Studies, University of Bucharest, 24 June 2000
Russia - The Russian Code of Corporate Conduct, The Co-ordination Council for Corporate Governance, 4 April 2002
Singapore
South Africa - King Report on Corporate Governance for South Africa - 2002 (King II Report), Institute of Directors in Southern Africa, March 2002 - King I Report, The Institute of Directors of Southern Africa, 24 November 1994
Spain - The Aldama report - Informe de la Comisión Especial para el Fomento de la Transparencia y Seguridad en los Mercados y en las Sociedades Cotizadas, 8 January 2003 downloadable English version - Código de Buen Gobierno, Special Commission to Consider a Code of Ethics for Companies' Boards of Directors appointed by the Spanish Cabinet, February 1998 - Círculo de Empresarios, October 1996
Sweden - The NBK Rules, The Naringslivets Borskommitte, NBK (The Swedish Industry and Commerce Stock Exchange Committee), February 2003 - Corporate Governance Policy - guidelines for better control and transparency for owners of companies quoted on the Swedish stockmarket, Sveriges Aktiesparares Riksförbund (The Swedish Shareholders' Association), 26th October 2001
Switzerland - Corporate Governance: Swiss Code of Best Practice, Swiss Business Federation, 25 July 2002 (brochure publication) - Corporate Governance Directive SWX Swiss Exchange, In force 1 July 2002
Turkey - Corporate Governance Principles, The Capital Markets Board of Turkey June 2003 (English language version now available )
UK - The Combined Code on Corporate Governance, The Financial Reporting Council (FRC), 23 July 2003 - Audit Committees - Combined Code Guidance (the Smith Report), A report and proposed guidance by a Financial Reporting Council appointed group chaired by Sir Robert Smith - Review of the role and effectiveness of non-executive directors, Department of Trade and Industry, 20 January 2003 - The Responsibilities of Institutional Shareholders and Agents - Statement of Principles, Institutional Shareholders' Committee (the Association of British Insurers; the Association of Investment Trust Companies; the National Association of Pension Funds; and the Investment Management Association), 21 October 2002 - The Hermes Principles, Hermes Pensions Management Limited, 21 October 2002 - Review of the role and effectiveness of non-executive directors, Consultation paper published by the Department of Trade and Industry, 7 June 2002 - Code of Good Practice, Association of Unit Trusts and Investment Funds("AUTIF"), January 2001 - The Combined Code: Principles of Good Governance and Code of Best Practice, Derived by the Committee on Corporate Governance from the Committee's Final Report and from the Cadbury and Greenbury Reports, May 2000 - Hermes Statement on International Voting Principles, Hermes Pensions Management Ltd., December 1999 - The KPMG Review Internal Control: A Practical Guide, KPMG Audit Committee Institute, October 1999 - Internal Control : Guidance for Directors on the Combined Code (Turnbull Report), Institute of Chartered Accountants in England and Wales, September 1999 - Hampel Report (Final), Sponsored by the London Stock Exchange, the Confederation of British Industry, the Institute of Directors, the Consultative Committee of Accountancy Bodies, the National Association of Pension Funds andthr Association of British Insurers, January 1998 - Greenbury Report, Study Group on Directors' Remuneration set up by the CBI, 17 July 1995 - Cadbury Report (The Financial Aspects of Corporate Governance), Committee set up by the Financial Reporting Council, the London Stock Exchange and the accountancy profession, 1 December 1992
USA - Final NYSE Corporate Governance Rules, New York Stock Exchange, November 4, 2003 - NASDAQ Frequently Asked Questions on Corporate Governance, NASDAQ, ongoing - RESTORING TRUST - The Breeden Report on Corporate Governance for the future of MCI, Inc., The United States District Court for the Southern District of New York, August 2003 - Commission on Public Trust and Private Enterprise Findings and Recommendations: Part 2: Corporate Governance, The Conference Board, 9 January 2003 - Corporate Governance Rule Proposals, Reflecting Recommendations from the NYSE Corporate Accountability and Listing Standards Committee, As Approved by the NYSE Board of Directors August 1, 2002 - Principles of Corporate Governance, The Business Roundtable,May 2002 - Core Policies, General Principles, Positions & Explanatory Notes, Council of Institutional Investors, March 1998, revised March 25, 2002 - Principles of Corporate Governance: Analysis & Recommendations, American Law Institute, 1994, revised 2002 - Report of the NACD Blue Ribbon Commission on Director Professionalism, National Association of Corporate Directors, November 1996, reissued 2001 - TIAA-CREF Policy Statement on Corporate Governance, Teachers Insurance and Annuity Association-College Retirement Equities Fund, March 2000 - Statement on Corporate Governance, The Business Roundtable, September 1997 - CalPERS, CalPERS Corporate Governance Site, Various dates
The world ICGN Statement on Global Corporate Governance Principles, International Corporate Governance Network, July 1999 Source: www.ecgi.org/codes/all_codes.htm |
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