Transparencia y nuevas tecnologías en las Cooperativas de crédito

Abstract

An international reaction was required to the financial scandals of recent years, and some States started to reform corporate governance. Two main systems were used – self-regulation through good governance codes, and legislative measures to achieve transparency in financial markets. The principle of transparency is based on two premises – corporate governance and business information in the framework of new technologies. This study analyses the enforcement of the new Spanish legislation on transparency in credit cooperatives from a dual perspective – that of organisational structure, and members’ rights to information and the use of new technologies.Corporate Governance, Transparency, Credit Cooperatives.