山口経済学雑誌

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山口経済学雑誌 Volume 52 Issue 3
published_at 2004-03-31

Development on independent non-executive directors in the UK

英国における社外取締役の規整の展開 : ヒッグス報告による影響の検討を中心として
Ichinosawa Naoto
fulltext
1.88 MB
C050052000308.pdf
Descriptions
On the independent non-executive directors, Higgs report was issued and the combined code was revised in 2003. This article, therefore, focuses the strengthening the role of non-executive directors, especially independent non-executive directors in the self-regulation and that arguments in the UK, to compare it with Japanese independent non-executive directors' mandetory requirements in the commercial code and the commercial special exceptions law.