Corporate Governance Report and Stakeholder View

Abstract

The increasing importance recognised to corporate governance, the shift from the dominance of the shareholder view to the prevalence of the stakeholder view, and the necessity to recover approval on companies’ actions have stressed the opportunity of complete disclosure about corporate governance structures and performances. The research is founded on an international comparison and is finalised to verify: the existence of principles and recommendations concerning the corporate governance communication; the real quality of corporate governance communication published by some companies, operating in the same sector but in different countries; the effort needful to reach a formal and substantial shared model of communication.