RT Article T1 The Cultural Dimension of Codes of Corporate Governance: A Focus on the Olivencia Report JF Journal of business ethics VO 27 IS 1 SP 181 OP 192 A1 Sison, Alejo José G. LA English YR 2000 UL https://ixtheo.de/Record/1785614606 AB 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. K1 Spain K1 Spanish corporate culture K1 Olivencia Report K1 European corporate culture K1 Corporate Governance K1 Corporate Culture DO 10.1023/A:1006474706790