Komparativna analiza smjernica o raznolikosti odbora u europskim kodeksima korporativnog upravljanja

master's thesis

• Title (english): Comparative analysis of board diversity guidelines in European codes of corporate governance
• Author: Anamarija Idžojtić
• Mentor: Darko Tipurić (mentor)
• Committee member: Lana Cindrić (član povjerenstva)
• Committee member: Domagoj Hruška (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Organization and Management); Zagreb
• Defense date and country: 2023-06-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Organization and Management

Abstract

U ovom diplomskom radu analizirani su kodeksi korporativnog upravljanja u zemljama članicama Europske unije na temelju sličnosti ili razlika u njihovim smjernicama o raznolikosti odbora društava čije dionice kotiraju na europskim burzama. U prvom teorijskom poglavlju prikazan je odbor kao interni mehanizam korporativnog upravljanja, značaj raznolikosti odbora za korporativno upravljanje kao i relevantne studije provedene na ovu temu. Istraživanja su rezultirala neujednačenim zaključcima o prednostima i nedostacima raznolikosti odbora za različita poduzeća. Drugi teorijski dio rada bavi se pojavom neobvezujućih smjernica, uporabom kodeksa korporativnog upravljanja u EU te njihovim potencijalnim učinkom na unaprjeđenje raznolikosti odbora. Usporedbom kodeksa, u diplomskom radu je utvđeno da su u različitim europskim kodeksima prioritet različite dimenzije korporativnog upravljanja te da raznolikost odbora nije jednako vrednovana u svim kodeksima. Trenutno su spolne kvote još uvijek najbolji instrument unaprjeđenja raznolikosti odbora, a kodeksi korporativnog upravljanja imaju značajan potencijal ukoliko se smjernice konkretiziraju.

Abstract (english)

In this master thesis the analysis of codes of corporate governance of the European union member states is conducted based on the similarities and differences between their board diversity guidelines for companies listed on European stock exchanges. In the first theoretical part there is a depiction of the board as an internal mechanism of corporate governance, the significance of board diversity in corporate governance as well as applicable studies. Research shows inconclusive data when it comes to advantages and shortcomings of board diversity for different companies. The second theoretical part encompasses non-binding guidelines, implementation of codes of corporate governance in the EU as well as their potential effects on advancement of board diversity. Through code comparison, in this thesis it has been determined that in various European codes different dimensions of corporate governance take priority, therefore board diversity is not equally significant for all codes. At the moment, gender quotas remain the best instrument of board diversity promotion and codes of corporate governance may be of great importance if their guidelines become more concrete.

• Keywords: raznolikost odbora; kodeksi korporativnog upravljanja; Europska unija; europsko pravo
• Keywords (english): board diversity; codes of corporate governance; European union; European law
• Language: croatian
• URN:NBN: urn:nbn:hr:148:632819
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-07-04 08:06:46