Ethics and the board of directors in Spain: The olivencia code of good governance [Book Review]

Journal of Business Ethics 22 (3):233-247 (1999)

Abstract
In an open, unregulated and globalised economy, it is logical that the problem of corporate government not only occupy the time of academics, but also preoccupy both companies and the public administration. Corporate governance varies depending on several factors, such as the culture of a particular country, the economic situation and the organisational structures. Thus, there is no single recipe which can be applied automatically and is universally valid in all contexts. However, it is possible to propose some general principles which have duly stood the test of experience and are recognised as providing valuable guidance for efficient corporate governance.The aim of this article is to present the Spanish "Olivencia Report", which is an attempt to draft an "ethical code" containing a number of practices and principles, which, if they were to be applied, could improve the governance of the larger Spanish companies listed on the Stock Market.
Keywords board of directors  business ethics  corporate governance  ethical codes  The Olivencia Commission
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Reprint years 2004
DOI 10.1023/A:1006290615353
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