摘要：The paper tackles the issue of determining proper requirements for corporate governanceassessment by employing ontologies as the tool of choice. Properties and specifics ofcorporate governance are defined. Its hierarchical structure is highlighted and itscompatibility with ontology is submitted for debate. Corporate governance codes are brieflydefined and their role within organisations is emphasized. It is argued that corporategovernance’s constant flow of documents makes it an ideal candidate for using ontologies.Basic elements of ontologies are defined with an emphasis on the semantic web. Severalresearch papers that tackle the issue of approaching different fields through ontologies arementioned. The need to assess corporate governance processes using ontologies isunderlined. The elements that need to be identified when analysing a source text of lowcomplexity, using an ontology, are listed. The outputs of a product that performs analysisbased on source text are enunciated. The elements of corporate governance are reiterated inthe context of ontologies. The elements that characterise the analysis process of corporategovernance are defined. Sets of rules, ways to assess the consistency of rules and behaviourwithin the organization are defined. A metric is built for determining the consistency betweenthe requirements of corporate governance, expressed by rules, and the actual behaviourwithin the organization. Using ontologies, qualifications are determined that help assesscorporate governance organization. Conclusions are formulated and future research topicsare submitted for debate.
