Disclosure and transparency in corporate governance codes are used in order to report compliance with the code of best practice and explain reasons for variations with documents and information from the company releasing them to the public.
"Decision-Making Transparency or Corporate transparency describes the extent to which a corporation's actions are observable by outsiders. This is a consequence of regulation, local norms, and the set of information, privacy, and business policies concerning corporate decision-making and operations openness to employees, stakeholders, shareholders and the general public. From the perspective of outsiders, transparency can be defined simply as the perceived quality of intentionally shared information from the corporation." Schnackenberg, A., Tomlinson, E., 2014.
In Romania, the Corporate Transparency or Decision-Making Transparency is a minimum regulatory requirement for national companies and institutions according to Law no. 52/2003, which complies with European legislation.
|Document Title Description||Size||Date|
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