Christoph Van der Elst

De Code Lippens versus de Code Buysse: van degelijk besturen over naleven of uitleggen tot afdwingen?

WP 2006-02

Corporate governance develops at the speed of light. Recently in Belgian two corporate governance codes were issued: one for stock exchange listed companies (Code Lippens, December 2004) and one for non-listed entities (Code Buysse, September 2005). This article assesses the similarities and differences of both codes and discusses the role of professional advisors.