Study on Monitoring and Enforcement Practices in Corporate Governance in the Member States

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STUDY

ON MONITORING AND ENFORCEMENT PRACTICES IN CORPORATE GOVERNANCE IN THE

MEMBER STATES

APPENDIX 1 DETAILED LEGAL ANALYSIS
Final Report

STUDY ON MONITORING AND ENFORCEMENT PRACTICES IN CORPORATE
GOVERNANCE IN THE

MEMBER STATES

23 September 2009

PREPARED BY SUB-CONTRACTOR:

STUDY

ON MONITORING AND ENFORCEMENT PRACTICES IN CORPORATE GOVERNANCE IN THE

MEMBER STATES

Table of content

AUSTRIA ______________________________________________________________________________ 6 PART I - DETAILED DESCRIPTION OF THE NATURE OF THE DIFFERENT NATIONAL CORPORATE GOVERNANCE CODES AND THEIR RELATIONSHIP WITH THE APPLICABLE NATIONAL LEGISLATION IN THE 27 MEMBER STATES __ 8 PART II - DETAILED DESCRIPTION OF THE MONITORING AND ENFORCEMENT MECHANISMS IN PLACE IN THE 27 MEMBER STATES _______________________________________________________________________ 14 BELGIUM_____________________________________________________________________________ 17 PART I DETAILED DESCRIPTION OF THE NATURE OF THE DIFFERENT NATIONAL CORPORATE GOVERNANCE CODES AND THEIR RELATIONSHIP WITH THE APPLICABLE NATIONAL LEGISLATION IN THE 27 MEMBER STATES _______________________________________________________________________ 19 DETAILED DESCRIPTION OF THE MONITORING AND ENFORCEMENT MECHANISMS IN PLACE IN PART II THE 27 MEMBER STATES _________________________________________________________________ 25 BULGARIA____________________________________________________________________________ 28 PART I - DETAILED DESCRIPTION OF THE NATURE OF THE DIFFERENT NATIONAL CORPORATE GOVERNANCE CODES AND THEIR RELATIONSHIP WITH THE APPLICABLE NATIONAL LEGISLATION IN THE 27 MEMBER STATES _ 32 PART II - DETAILED DESCRIPTION OF THE MONITORING AND ENFORCEMENT MECHANISMS IN PLACE IN THE 27 MEMBER STATES _______________________________________________________________________ 39 CYPRUS _____________________________________________________________________________ 43 PART I - DETAILED DESCRIPTION OF THE NATURE OF THE DIFFERENT NATIONAL CORPORATE GOVERNANCE CODES AND THEIR RELATIONSHIP WITH THE APPLICABLE NATIONAL LEGISLATION IN THE 27 MEMBER STATES _ 45 PART II - DETAILED DESCRIPTION OF THE MONITORING AND ENFORCEMENT MECHANISMS IN PLACE IN THE 27 MEMBER STATES _______________________________________________________________________ 55 CZECH REPUBLIC _____________________________________________________________________ 58 PART I - DETAILED DESCRIPTION OF THE NATURE OF THE DIFFERENT NATIONAL CORPORATE GOVERNANCE CODES AND THEIR RELATIONSHIP WITH THE APPLICABLE NATIONAL LEGISLATION IN THE 27 MEMBER STATES _ 62 PART II - DETAILED DESCRIPTION OF THE MONITORING AND ENFORCEMENT MECHANISMS IN PLACE IN THE 27 MEMBER STATES _______________________________________________________________________ 68 DENMARK ____________________________________________________________________________ 71 PART I DETAILED DESCRIPTION OF THE NATURE OF THE DIFFERENT NATIONAL CORPORATE GOVERNANCE CODES AND THEIR RELATIONSHIP WITH THE APPLICABLE NATIONAL LEGISLATION IN THE 27 MEMBER STATES _______________________________________________________________________ 74 PART II DETAILED DESCRIPTION OF THE MONITORING AND ENFORCEMENT MECHANISMS IN PLACE IN THE 27 MEMBER STATES _________________________________________________________________ 79

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STUDY

ON MONITORING AND ENFORCEMENT PRACTICES IN CORPORATE GOVERNANCE IN THE

MEMBER STATES

ESTONIA _____________________________________________________________________________ 81 PART I - DETAILED DESCRIPTION OF THE NATURE OF THE DIFFERENT NATIONAL CORPORATE GOVERNANCE CODES AND THEIR RELATIONSHIP WITH THE APPLICABLE NATIONAL LEGISLATION IN THE 27 MEMBER STATES _ 82 PART II - DETAILED DESCRIPTION OF THE MONITORING AND ENFORCEMENT MECHANISMS IN PLACE IN THE 27 MEMBER STATES _______________________________________________________________________ 87 FINLAND _____________________________________________________________________________ 89 PART I DETAILED...
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