出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Disclosure is a fundamental theme of the modern corporate regulatory system and involves the provision of information by companies to the public in a variety of ways. Corporate governance makes no exception, having earned a topical place in the European Union policies. This article investigates the regulatory transformations that have shaped corporate governance disclosure in Europe, starting with the emergence of governance codes and closing with the mandatory inclusion of these codes in the annual reports of listed groups.
