Please enable JavaScript.
Coggle requires JavaScript to display documents.
Corporate Governance - Coggle Diagram
Corporate Governance
Anglo-Saxon
Oriented towards
- stock market
Considers
- shareholders’ property
right
Shareholding
structure
- dispersed
Management
- executive directors
non-executive directors
Control system
-external
Accounting system
- GAAP
Continental Europe
Oriented toward
- banking market
Shareholding
structure
- concentrated
Considers
- shareholders’ property right and company’s
relationships with its employees
Control system
- internal
Management
- Supervisor Board
Board of Directors
Accounting system
- IFRS
Japanese
Management
- Board of Directors
Revision commission
Considers
- stakeholders’ interests
(keiretsu)
Oriented toward
- banking market
Shareholding
structure
- concentrated (cross
possession of shares)
Control system
- internal
Accounting system
- GAAP and IFRS