Теоретико-методичні аспекти формування стандартів корпоративного управління

Abstract

Дибач І.Л. Теоретико-методичні аспекти формування стандартів корпоративного управління. В статті уточнено сутність корпоративного управління. Окреслено структурні елементи стандартів корпоративного управління. Проведено порівняльний аналіз кодексі корпоративного управління України та інших держав. Розглянуто сучасні тренди розвитку корпоративного управління. Виконано аналіз принципів корпоративного управління за кожним компонентом корпоративного розвитку компаній.

И.Л. Дибач. Теоретико-методические аспекты формирования стандартов корпоративного управления. В статье уточнена сущность корпоративного управления. Определены структурные элементы стандартов корпоративного управления. Проведен сравнительный анализ кодексов корпоративного управления Украины и других государств. Рассмотрены современные тренды развития корпоративного управления. Проанализированы принципы корпоративного управления по каждому компоненту корпоративного развития компаний.

I.L. Dybach. Theoretical and methodological aspects of the formation of corporate governance standards. The subject of the article is to study the process of implementation of an effective corporate governance system in Ukraine, which is of great relevance against the background of the process of European integration and attracts increased attention of scientists and Вісник ХНАУ ім. В.В. Докучаєва. Серія „Економічні науки”. № 4. Т. 1. 2019 78 practitioners. The purpose of the work is to find out the content and essence of corporate governance, to develop a theoretical and methodological basis for the formation of standards of corporate governance. In addition, the factors that can distinguish the definitions of "principle", "code" and "standard" of corporate governance need clarification. The methodological basis of the study was the methods of dialectical cognition, comparative analysis, a systematic approach was applied in the analysis of corporate governance standards. The result of the article. The article clarifies the essence of corporate governance and distinguishes two positions to clarify the essence of the definition. Under the first of these, corporate governance is seen as an activity of companies and systems of governing bodies and reflects their relationship with shareholders and other stakeholders. In the second term, corporate governance is the set of rules under which joint-stock companies operate. Structural elements of corporate governance standards are outlined: corporate governance quality criteria developed by the government, various rating agencies; financial reporting standards; requirements of stock exchanges; codes and principles of corporate governance. The basic international documents on best practice of corporate governance have been worked out and a comparative analysis of the corporate governance codes of Ukraine and other countries has been conducted on the basis of key features, namely the corporate development component of companies. It has been found that one of the important criteria for comparing corporate governance style is its structure. The modern trends of corporate governance development are considered. The analysis of the principles of corporate governance for each component of corporate development of companies: leadership and culture, results of activities, control over the implementation of corporate governance, stakeholder interaction. Further research needs to take into account the risks and disclosure of company policies in the area of social responsibility and sustainable development. Scope of results. The conducted research is the theoretical basis for the formation of standards of effective corporate governance.