S. Mouzoulas, Corporate Governance, 2003

The book attempts a comprehensive approach to corporate governance as a system of organizing power in the public limited company. The approach is based on the international dimension of the issue, as it is gradually taking shape especially in Europe, the USA and Japan. The Greek system of corporate governance under Law No. 3016/2002, is thoroughly analysed within this framework, with frequent reference to other relevant legislation. The analyses are not limited to the management of the company, but extend to the shareholders' activities, the limits set by the current legislation, as well as the role of the auditor of the company's financial statements, as delineated by the recent Law no. 3148/2003. Particular emphasis is placed on the involvement of institutional investors in the corporate decision-making process as well as on the dialogue between the power holders in the company. The necessary integration of the Greek system into the framework created at the level of the European Union also leads to extensive evaluations of the process of harmonization of national laws in the field of company and accounting law, which becomes topical with the recent action plan of the European Commission for the modernization of company law. Of particular importance for the practitioner of company law are, in particular, the analyses of the obligations of the company and its organs, within a regime of transparency, and of the responsibility of those in authority within the company, from the perspective of the optimal organisation of the company and the way it operates. Translated with www.DeepL.com/Translator (free version)