EU의 기업지배구조개선 실행계획에 대한 고찰

Abstract

Nowadays most countries have tried or are trying to reform corporate governance, and this also includes the European Union, EU). The background for the discussion of corporate governance in the EU is to restore confidence in capital markets in the wake of the scandals that have shaken trust in some European companies, globalization and privatization of the economy as well as the capital market, and shareholder activism. In the EU, corporate governance has been considered as a means that can guarantee the free formation of a corporation, which can lead to not only a more efficient and competent corporation but also encourage cross-border co-operation between member states. The coordination where possible of efforts by the member states to improve corporate governance practices is very important not only for the reform of the audit and supervisory systems of corporations but also for the avoidance of unnecessary divergences that distort the single market in the EU. This paper analyzed the Action Plan on Enhancing Corporate Governance in the EU by using the publication document of the Action Plan on Modernising Company Law and Enhancing Corporate Governance in the European Union. The Action Plan has a role as a common standard and is significant for the efforts of the member states to improve corporate governance practices through changes in their national company laws, securities laws, or corporate governance codes. The deployment order of this paper can be shown in terms of the following: Ⅱ contains the suggestions, purpose, and background of the Action Plan Ⅲ contains progress in the situation after the publication of the Action Plan and Ⅳ is a conclusion that contains some suggestions for our Act.