Stewardship Concept and G20/OECD Principles of Corporate Governance 2023

Bistra Boeva ()
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Bistra Boeva: University of National and World Economy, Sofia, Bulgaria

Godishnik na UNSS, 2024, issue 2, 23-42

Abstract: The paper examines the specific topic within corporate governance and capital markets-stewardship principle and stewardship concept. With regard to contemporary G20/OECD Principles of Corporate Governance (2023) the role of the steward and stewardship code are discussed from a theoretical point of view and the perspective of the practice. Observation of the Principles (2023) is followed by a comparative analysis of agency theory and stewardship theory. Implementation of the stewardship codes all over the world is analyzed. Latest developments with regard to the stewardship principles and stewardship codes in the EU are discussed.

Keywords: corporate governance; sustainability; agency theory; stewardship concept; codes (search for similar items in EconPapers)
JEL-codes: D24 G30 G34 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:nwe:godish:y:2024:i:2:p:23-42

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