At the demand of the OECD, Eddy Wymeersch drafted this comparative overview on the basis of survey reports submitted by a large number of OECD Member States. The items analysed concern : the general meeting of shareholders, the board of directors and its structure, the use and usefulness of legal capital, structure of share ownership and disclosure. With respect to each of these items, the main features of the regulation in the different jurisdictions have been reviewed. On several topics, recent trends of changes in laws and regulations and in legal thinking have been outlined. This report is mainly addressed to the representatives of the OECD Member States and served as background paper for an OECD Conference, held in Stockholm, on December 8-9, 2000.