Nye anbefalinger om selskabets governance fra OECD/G20

OECD har netop revideret sine anbefalinger og retningslinjer for governance, som blandt andet fokuserer mere end tidligere på bestyrelsens opgaver med at sikre at virksomheden lever op til en vis etisk standard, blandt andet ved at undgå en meget aggressiv skattepolitik. ”High ethical standards are in the long term interests of the company as a means to make it credible and trustworthy, not only in dayto-day operations but also with respect to longer term commitments. To make the objectives of the board clear and operational, many companies have found it useful to develop company codes of conduct based on, inter alia, professional standards and sometimes broader codes of behaviour, and to communicate them throughout the organization (..) Similarly, jurisdictions are increasingly demanding that boards oversee the finance and tax planning strategies management is allowed to conduct, thus discouraging practices, for example the pursuit of aggressive tax avoidance, that do not contribute to the long term interests of the company and its shareholders, and can cause legal and reputational risks.”