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European Company and Financial Law Review

Ed. by Bergmann, Alfred / Drescher, Ingo / Fleischer, Holger / Goette, Wulf / Harbarth, Stephan / Hommelhoff, Peter / Krieger, Gerd / Merkt, Hanno / Teichmann, Christoph / Vetter, Jochen / Weller, Marc-Philippe / Wicke, Hartmut

CiteScore 2018: 0.22

SCImago Journal Rank (SJR) 2018: 0.262
Source Normalized Impact per Paper (SNIP) 2018: 0.159

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Volume 14, Issue 3


Improving the Quality of the Comply or Explain Approach and Introducing Self-Monitoring Through Online Feedbacks

Renato Mangano
  • Corresponding author
  • University of Palermo. Sometimes this paper refers to homepages and other Internet resources. When this is the case, these resources are assumed to have been retrieved on 15 February 2017 last. I am grateful to Prof. Klaus J. Hopt for his very helpful comments on the first draft of this paper. I would like to thank also Prof. Pierre-Henri Conac for having provided helpful information from French-speaking countries. All errors and material omissions remain my responsibility.University of PalermoPalermoItaly
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Published Online: 2018-01-16 | DOI: https://doi.org/10.1515/ecfr-2017-0023

Codes of corporate governance and comply or explain approach are always at the core of the European Union agenda. This paper will deal both with the evolution of codes of corporate governance across Europe, and with the 2014 Recommendation. The idea put forwards is that regulators, at both EU and national level, should mainly improve the environment where the comply or explain approach is applied and introduce a system of self-monitoring through online feedbacks only. Arguably, this proposal might offer Member States a light-touch way to comply with Art. 11 of the 2014 Recommendation laying down that “[i]n order to motivate companies to comply with the relevant corporate governance code or to better explain departures from it, efficient monitoring needs to be carried out at national level.”

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Published Online: 2018-01-16

Published in Print: 2017-10-26

Citation Information: European Company and Financial Law Review, Volume 14, Issue 3, Pages 435–457, ISSN (Online) 1613-2556, ISSN (Print) 1613-2548, DOI: https://doi.org/10.1515/ecfr-2017-0023.

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