奥地利公司治理章程m.pdf

AUSTRIAN CODE OF CORPORATE GOVERNANCE November 2002 Austrian Code of Corporate Governance Disclaimer: The English translation of the Austrian Corporate Governance Code serves for information purposes only. The exclusively binding version shall be the German text. Publisher: Austrian Working Group on Corporate Governance c/o Office of the Special Government Representative for the Capital Market www.corporate-governance.at , e-mail: info@corporate-governance.at Himmelpfortgasse 9, A - 1010 Wien Vienna, November 2002 November 2002 2 Austrian Code of Corporate Governance Preface In the past few years, corporate governance codes have been drafted in many countries addressed specifically to enterprises that raise funds through capital markets. These sets of rules, which lay down the principles of good corporate governance, are viewed by investors as a major source of guidance. In Austria, the Austrian Institute of Certified Public Accountants (Institut Österreichischer Wirtschaftsprüfer - IWP) and the Austrian Association for Financial Analysis and Asset Management (Österreichische Vereinigung für Finanzanalyse und Asset Management - ÖVFA) took it upon themselves to prepare drafts for an Austrian Code of Corporate Governance. An Austrian Working Group for Corporate Governance consisting of representatives of IWP, ÖVFA, listed companies, investors, Wiener Börse and academia drew up this uniform Austrian Code of Corporate Governance on the basis of these two drafts. Special attention was devoted to ensuring that all of the involved interest groups were integrated into the process through a very broad and tran