Primerjalna analiza korporacijskega upravljanja med Slovenijo in Hrvaško – študija primera

Abstract

Corporate governance is a hot topic in transition economies. The purpose of this paper is to highlight some of the differences in corporate governance between the two countries and, based on the strengths and weaknesses identified, to suggest best practices that can improve the status quo. The method of analysis is a comparative case study of corporate governance. The paper draws attention to the importance of the strategic role of the board of directors and a more active role of creditors in influencing the adoption of good governance practices through the debt control function. Based on the case study, we conclude that the quality of reporting and the independence of internal audit and supervisory board committees are crucial for good governance practices, otherwise the dependence of the supervisory board on management reporting is too high.

Keywords

• company
• supervisory board
• management
• independence
• reporting