The Cultural Dimension of Codes of Corporate Governance: A Focus on the Olivencia Report

The article deals with the sociocultural and historical background of the Olivencia Report and relates this to the document's content, particularly, to its recommendations for Spanish Boards. A discussion of the distinctively Spanish understandings of loyalty, due diligence and transparency is...

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Bibliographic Details
Main Author: Sison, Alejo José G. (Author)
Format: Electronic Article
Language:English
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Published: Springer 2000
In: Journal of business ethics
Year: 2000, Volume: 27, Issue: 1, Pages: 181-192
Further subjects:B Corporate Culture
B Olivencia Report
B Corporate governance
B Spanish corporate culture
B European corporate culture
B Spain
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Description
Summary:The article deals with the sociocultural and historical background of the Olivencia Report and relates this to the document's content, particularly, to its recommendations for Spanish Boards. A discussion of the distinctively Spanish understandings of loyalty, due diligence and transparency is included. The work ends with insights into parallelisms between corporate governance and political government, specifically on the role of culture, democratic representation and accountability, the distribution of power, the protection of property rights and equality.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1023/A:1006474706790