Corporate governance... Gouvernement d'entreprise... & Principles ... Des principes...

https://en.wikipedia.org/wiki/Corporate_governance:

Corporate governance broadly refers to the mechanisms, processes and relations by which corporations are controlled and directed.[1] Governance structures and principles identify the distribution of rights and responsibilities among different participants in the corporation (such as the board of directors, managers, shareholders, creditors, auditors, regulators, and other stakeholders) and includes the rules and procedures for making decisions in corporate affairs.[2] Corporate governance includes the processes through which corporations' objectives are set and pursued in the context of the social, regulatory and market environment. Governance mechanisms include monitoring the actions, policies, practices, and decisions of corporations, their agents, and affected stakeholders. Corporate governance practices are affected by attempts to align the interests of stakeholders.[3][4]

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Principles

Contemporary discussions of corporate governance tend to refer to principles raised in three documents released since 1990: The Cadbury Report (UK, 1992), the Principles of Corporate Governance (OECD, 1999, 2004 and 2015), the Sarbanes-Oxley Act of 2002 (US, 2002). The Cadbury and Organisation for Economic Co-operation and Development (OECD) reports present general principles around which businesses are expected to operate to assure proper governance. The Sarbanes-Oxley Act, informally referred to as Sarbox or Sox, is an attempt by the federal government in the United States to legislate several of the principles recommended in the Cadbury and OECD reports.
Rights and equitable treatment of shareholders:[18][19][20] Organizations should respect the rights of shareholders and help shareholders to exercise those rights. They can help shareholders exercise their rights by openly and effectively communicating information and by encouraging shareholders to participate in general meetings.
Interests of other stakeholders:[21] Organizations should recognize that they have legal, contractual, social, and market driven obligations to non-shareholder stakeholders, including employees, investors, creditors, suppliers, local communities, customers, and policy makers.
Role and responsibilities of the board:[22][23] The board needs sufficient relevant skills and understanding to review and challenge management performance. It also needs adequate size and appropriate levels of independence and commitment.
Integrity and ethical behavior:[24][25] Integrity should be a fundamental requirement in choosing corporate officers and board members. Organizations should develop a code of conduct for their directors and executives that promotes ethical and responsible decision making.
Disclosure and transparency:[26][27] Organizations should clarify and make publicly known the roles and responsibilities of board and management to provide stakeholders with a level of accountability. They should also implement procedures to independently verify and safeguard the integrity of the company's financial reporting. Disclosure of material matters concerning the organization should be timely and balanced to ensure that all investors have access to clear, factual information.

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https://fr.wikipedia.org/wiki/Gouvernement_d'entreprise:

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Bibliographie:

Cabane Pierre, Manuel de gouvernance d'entreprise, Éditions Eyrolles, mai 2013
Boutillier M., Labye A., Lagoutte C., Lévy N., Oheix V., "Financement et gouvernement des entreprises : exceptions et convergences européennes », Revue d’économie politique, juillet-août 2002.
Collectif, « Le gouvernement d’entreprise », Revue d’économie financière, no 63, 2001
Kreps D., « Corporate Culture and Economic Theory », in Alt J., Shepsle K., Perspectives on Positive Political Economy, Cambridge University Press, 1990
Plihon D., « Quel scénario pour la gouvernance d’entreprise ? Une hypothèse de double convergence », Revue d’économie financière, no 63, 2001
Rebérioux A., « Gouvernance d’entreprise et théorie de la firme », Revue d’économie industrielle, no 104, 2003 Article en ligne
Collectif sous la direction de Michel Nekourouh, Alignement stratégique, "Les 100 du Management Moderne (les 100 Règles d'or, Astuces, Conseils & «Best Practices» )", Collection Cahiers Des Performances, 3e.édition, 2010 (ISBN 978-2-9534365-2-5)
Salmon A., Moraliser le capitalisme ?, CNRS Éditions, Paris, 2010.
Schleifer A. & Vishny R., « A Survey of Corporate Governance », The Journal of Finance, vol. 52, juin 1997.
Wirtz P., Les meilleures pratiques de gouvernance d'entreprise, éditions La Découverte Paris 2008.
Jacques Lenoble et R. Cobbaut (éditeurs) (2003), Corporate Governance: An Institutionalist Approach, The Hague/London/New York, Kluwer Law International, 271 p.
Éric Pichet « Le gouvernement d’entreprise dans les grandes sociétés cotées », Les Éditions du Siècle, 482 pages, 2009.


P.s: A quoi pense la Shell à La Haye et à Londres par eXemple? La Shell peut-elle penser toute seule? Ou bien faut-il s'adresser auX directeurs? Ou auX anciens employés?