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Stewardship Concept and G20/OECD Principles of Corporate Governance 2023

Author

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  • Bistra Boeva

    (University of National and World Economy, Sofia, Bulgaria)

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.

Suggested Citation

  • Bistra Boeva, 2024. "Stewardship Concept and G20/OECD Principles of Corporate Governance 2023," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 23-42, December.
    • Handle: RePEc:nwe:godish:y:2024:i:2:p:23-42
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    File URL: https://unwe-yearbook.org/en/journalissues/article/11609
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    More about this item

    Keywords

    corporate governance; sustainability; agency theory; stewardship concept; codes;
    All these keywords.

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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