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The Corporate Governance Scorecard: A Tool for the Implementation of Corporate Governance

Опубликовано на портале: 22-03-2007
Econometrica. 2004.  Vol. 12. No. 1.
Recent empirical research confirms that companies with demanding governance standards achieve higher market valuations. Due to the complexity of specific corporate governance matters, there is a rising need for a systematic and quantitative evaluation approach for corporate governance. In Germany, a Corporate Governance Scorecard has been developed that fulfils the key goals defined by analysts and investors. It has a standardised format, can be applied efficiently, is available at no cost and enables self-assessments by companies as well as sector-specific comparisons. The German Scorecard has not only found good reception at the national financial community, but has also been adapted around the world, especially in emerging countries.

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Виктория Владимировна Голикова, Татьяна Григорьевна Долгопятова, Борис Викторович Кузнецов, Юрий Вячеславович Симачев