Independence and executive remuneration for supervisory board members and non-executive directors
Abstract
Autorice u tekstu obrađuju pitanje neovisnosti i nagrađivanja članova nadzornih odbora i neizvršnih direktora u upravnim odborima. Pitanje neovisnosti razvija se kao jedno od temeljnih pitanja korporativnog upravljanja. Članovi organa društva trebaju imati odgovarajuće kvalifi kacije, specifi čna znanja i vještine kako bi razborito i nepristrano prosuđivali o poslovima društva i donosili odluke u najboljem interesu društva, članova društva i ostalih imatelja interesa. Kako bi mogli djelovati u skladu s tim pretpostavka je da budu neovisni. U posljednje vrijeme, nakon financijskih kriza, upravo se neovisnost članova nadzornih odnosno neizvršnih direktora smatra temeljem za borbu protiv oportunizma uprave i većinskih dioničara u društvu. Autorice u tekstu analiziraju Preporuke o neovisnosti i nagrađivanju članova nadzornih i upravnih odbora Europske unije, te njihovu implementaciju u hrvatsko pravo i praksu.In this paper, the author analyses the issues of independence and rewarding members of supervisory boards and non-executive directors in administrative boards. The question of independence was developed as one of the fundamental issues of corporative administration. Members of these organs of society should have the appropriate qualifications, specific knowledge and skills in order to reasonably and impartially weigh up social business and reach decisions in the best interests of society, its members and other interest holders. So that they can act in accordance with this, the presumption is that they are independent. Recently, after financial crises, it is precisely the independence of supervisory members, that is, non-executive directors, which is considered to be the foundation of the fight against the opportunism of administration and main shareholders. The authors analyse the Recommendations on Independence and Executive Remuneration for members of supervisory and administrative boards of the European Union, together with their implementation in Croatian law and practice- text
- info:eu-repo/semantics/article
- info:eu-repo/semantics/publishedVersion
- pravo društava; neovisnost; nagrađivanje; članovi nadzornih odbora; neizvršni direktori; Preporuke EU o neovisnosti; Preporuke EU o nagrađivanju; kodeksi
- company law; independence; rewarding; members of supervisory boards; non-executive directors; EU Recommendations on Independence; EU Recommendations on Executive Remuneration; codes