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Corporate Governance就是商团治理,又名注册商团自我秩序打理机制、企业行为伦理自我规范和企业管理(简称企管),是一套程序、惯例、政策、法律及机构,影响著如何带领、管理及控制公司。公司治理方法也包括公司内部利益相关人士及公司治理的众多目标之间的关系。主要利益相关人士包括股东、管理人员和董事。其它利益相关人士包括雇员、供应商、顾客、银行和其它贷款人、政府政策管理者、环境和整个社区。
Corporate Governance Statement就是an overview of the processes by which a company is directed. Typically, it is directed at shareholders and potential shareholders in the interest of complete corporate transparency, a concept that implies that all the shareholders should know exactly how the company is being operated. Further, a corporate governance statement is to ensure accountability of those in charge of a company, mostly to ensure the confidence of its investors in those in control of the direction of the company. 就是告诉股东们公司整体是怎么管理的,由谁来管理,管理人的责任和作用,董事会的组成,责任和作用,保证公司运营是透明,公开,符合上市公司条例的。
A typical corporate governance statement includes a brief statement outlining the mission of the company and defining its core values. It will also highlight the qualities inherent in the structure of the organization of the company that are designed to limit abuse of power by the board of directors. For instance, the statement might explain that the company has a policy of keeping their board of directors mostly independent from the officers of the company to ensure that there is no conflict of interest with management of the organization, such as the determination of salaries of officers.
内容一般包括公司的运营目标和核心价值,董事会的组成,作用,责任等等,保证董事之间管理层之间没有利益冲突等等。
就是ASX要求上市公司内部规范的条例性文件。像Appendix 4G。
Reference:
http://www.asx.com.au/documents/ ... dations-3rd-edn.pdf
http://www.investopedia.com/terms/c/corporategovernance.asp |
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