Ο ρόλος και η σημασία της εταιρικής διακυβέρνησης και η εταιρική κοινωνική ευθύνη

Abstract

Each Business, since the old times, was based on the attempts of each person or group of people with the knowledge, capacity, and clarity to enrich their business, as living organisms, for economic, labor, social development to reap the desirable, namely financial profit. The economic health and prosperity of enterprises in a constantly changing environment and fully competitive it is a dire need and overarching goal of any investor / entrepreneur. The purpose of the thesis is the study of Corporate Governance as a new Managing Business model in most developed countries. In this study, an extensive reference to the explanation and definition of CG as defined by the OECD, the principles governing the CG, mode of operation, organization, partner involvement, the recommendation of the Board as well as the role played by internal audit sector and its importance. Furthermore, the study also refers to the existing institutional and legal framework for corporate governance as well as the international practice and the adoption of relevant regulations. It would be wise to mention also the interlocking relationship between Corporate Governance and Corporate Social Responsibility, a pillar with particular emphasis on the community and vulnerable groups, on the environment, on promoting sustainable development and ensuring harmony and balance between businesses and the general social good. Finally, the study cited the findings through the prevailing views and current practices but also recorded some reflections through critical thinking, that were born through friction and the literature that has been read.