This paper describes the evolution of the concept of Corporate Governance as highlighting, 80s onwards, this trend has paved the way for a broader sense of corporate governance, which takes as legitimate interlocutors not only the shareholders, but also other strategic stakeholders, providers a significant contribution in the business process of economic production, without which it would diminish the ability of the company to create value in time.After have completed an examination of the studies on business strategies focused on corporate governance, we describe the systems Corporate Governance and its means of prevailing controllo.Infine, we focus on the characteristics of corporate governance prevailing in the Italian capitalist model and it is stressed that the latter is a form of corporate governance intermediate between those immediate and extended, mainly oriented to support the familistic property, and where the composition is proprietary wider, also the majority shareholders. This corporate governance is bound by law only in listed companies, for which, at least formally, there are tools and supervisory bodies aimed at defending the interests of minority shareholders and, in a less prescriptive than those of the community.
Il lavoro descrive l’evoluzione del concetto di Corporate Governance evidenziando come, dagli anni 80 in poi, tale evoluzione abbia aperto la strada ad un’accezione più ampia della corporate governance, che assume come legittimi interlocutori non solo gli azionisti, ma anche altri strategic stakeholder, fornitori di un contributo rilevante nel processo aziendale di produzione economica, senza i quali diminuirebbe la capacità dell’impresa di creare valore nel tempo. Dopo aver compiuto una disamina degli studi sulle strategie d’impresa incentrati sulla corporate governance, si descrivono i sistemi di Corporate Governance prevalenti e i relativi organi di controllo. Infine, ci si sofferma sulle caratteristiche della Corporate Governance prevalente nel modello capitalistico italiano e si sottolinea come quest’ultima costituisca una forma di corporate governance intermedia tra quelle ristretta e allargata, orientata principalmente a sostenere la proprietà familistica e, laddove la composizione proprietaria sia più allargata, anche gli azionisti di maggioranza. Tale corporate governance è normativamente vincolata solo nelle imprese quotate in Borsa, per le quali, almeno formalmente, esistono strumenti e organi di controllo orientati a difendere gli interessi degli azionisti di minoranza nonché, in maniera meno prescrittiva, quelli della collettività.
La Corporate Governance negli studi sul governo d’impresa. Approcci prevalenti e strumenti di controllo / ESPOSITO DE FALCO, Salvatore. - STAMPA. - (2010), pp. 199-216.
La Corporate Governance negli studi sul governo d’impresa. Approcci prevalenti e strumenti di controllo
ESPOSITO DE FALCO, SALVATORE
2010
Abstract
This paper describes the evolution of the concept of Corporate Governance as highlighting, 80s onwards, this trend has paved the way for a broader sense of corporate governance, which takes as legitimate interlocutors not only the shareholders, but also other strategic stakeholders, providers a significant contribution in the business process of economic production, without which it would diminish the ability of the company to create value in time.After have completed an examination of the studies on business strategies focused on corporate governance, we describe the systems Corporate Governance and its means of prevailing controllo.Infine, we focus on the characteristics of corporate governance prevailing in the Italian capitalist model and it is stressed that the latter is a form of corporate governance intermediate between those immediate and extended, mainly oriented to support the familistic property, and where the composition is proprietary wider, also the majority shareholders. This corporate governance is bound by law only in listed companies, for which, at least formally, there are tools and supervisory bodies aimed at defending the interests of minority shareholders and, in a less prescriptive than those of the community.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.