What is it about?
The aim of this paper is to examine a relevant innovation in terms of how corporate supervisory boards are structured for an effective measure of anti-corruption that concerns a new application of Italian Legislative Decree No. 231/2001 in compliance with the obligations set out by OECD Convention on the fight against corruption
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Why is it important?
The paper depicts a first and relevant step toward the identification of best practices of corporate governance as anti-corruption system, relating to an innovative and unique – to the date – application of a compliance system based on the supervisory board.
Perspectives
The authors believes that future work using inter-temporal modelling could build upon and extend the insights presented here. A second area arises from those contrasts in board characteristics that are present across countries and/or across company’s size, small- and medium-sized enterprises or multinational companies and/or across industrial sectors.
prof pietro previtali
university of pavia
Read the Original
This page is a summary of: Structuring supervisory board for an anti-corruption strategy: a new application of a compliance system, Corporate Governance, February 2017, Emerald,
DOI: 10.1108/cg-09-2015-0126.
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