Proces konwergencji regulacji ładu korporacyjnego na rynkach kapitałowych krajów Unii Europejskiej
Convergence process of corporate governance regulations on capital markets of the European Union member states

Summary/Abstract: The principles of the corporate governance shape the way of setting up and creating the hierarchy of the aims of enterprise and the methods of their realization, also moni338 Magdalena Broszkiewicz toring the stage of their achievement. These aims have to respect the matters of both employees of enterprises and stockholders as well as the whole external environment. The process of convergence of the legal settlements of the corporate governance on the international market is very difficult. The unification of accounting and control rules is possible, however their implementation and complying to the rules of good practice creates difficulties. They result first of all from the experience of the states and solutions they worked out. Advantages coming from the achievement of full convergence of the principles of the corporate governance, both for the competitiveness of enterprises and the whole capital market are the reason for efforts, guided by the European Committee. The results were gathered in 2010 in the green book, which defines the current condition of the corporate governance in EU member countries and the possibility of its development.

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