Vak: Governance Risk & Compliance deel 2
Inhoudsopgave
H13 Corporate social responsibility and socially responsible investment ........................................................ 3
13.1 Introductie .................................................................................................................................................. 3
13.2 CSR en financiële prestaties ....................................................................................................................... 3
13.3 CSR-indices ................................................................................................................................................. 3
13.4 Maatschappelijk verantwoord beleggen (SRI) (tentamen vraag!) .......................................................... 4
13.5 Conclusie .................................................................................................................................................... 4
Extra (tentamen vraag!) .................................................................................................................................... 5
H16 The role of gatekeepers in corporate governance .................................................................................... 5
16.1 Introductie .................................................................................................................................................. 5
16.2 De rol en taken van poortwachters ........................................................................................................... 5
16.3 De ideale eigenschappen van een poortwachter ...................................................................................... 6
16.4 Soorten poortwachters en beperkingen van hun rol ................................................................................ 6
COSO .............................................................................................................................................................. 7
Artikel Wilhelm .............................................................................................................................................. 8
Definitie .............................................................................................................................................................. 8
Framework Wilhelm .......................................................................................................................................... 8
H12 Behavioural biases and corporate governance ......................................................................................... 8
12.1 Introductie .................................................................................................................................................. 8
12.2 Beperkte/gebonden rationaliteit .............................................................................................................. 8
12.3 Vuistregel vereenvoudiging ....................................................................................................................... 8
12.8 Hoe kunnen deze gedragsproblemen worden aangepakt? ...................................................................... 9
COSO .............................................................................................................................................................. 9
Definities risico ................................................................................................................................................... 9
Risicomanagement modellen ............................................................................................................................ 9
Typen risico ........................................................................................................................................................ 9
Soorten risico’s ................................................................................................................................................. 10
Risicomatrix...................................................................................................................................................... 10
H9 Corporate governance in emerging markets ............................................................................................ 10
9.1 Introductie .................................................................................................................................................. 10
9.2 Zijn grote aandelenmarkten in combinatie met sterke eigendomsrechten de enige manier om
economische groei te realiseren? .................................................................................................................... 10
9.3 Geërfde rijkdom ......................................................................................................................................... 10
9.4 De rol van de overheid ............................................................................................................................... 11
, 9.5 Het ontwerp van corporate governance in voormalige staatsbedrijven ................................................. 11
H10 Contractual corporate governance......................................................................................................... 11
10.1 Introductie ................................................................................................................................................ 11
10.2 grensoverschrijdende fusies en overnames ............................................................................................ 11
10.3 (her)Vestiging / (Re)incorporaties ........................................................................................................... 12
10.4 Cross-listings ............................................................................................................................................ 12
Inhoudsopgave
H13 Corporate social responsibility and socially responsible investment ........................................................ 3
13.1 Introductie .................................................................................................................................................. 3
13.2 CSR en financiële prestaties ....................................................................................................................... 3
13.3 CSR-indices ................................................................................................................................................. 3
13.4 Maatschappelijk verantwoord beleggen (SRI) (tentamen vraag!) .......................................................... 4
13.5 Conclusie .................................................................................................................................................... 4
Extra (tentamen vraag!) .................................................................................................................................... 5
H16 The role of gatekeepers in corporate governance .................................................................................... 5
16.1 Introductie .................................................................................................................................................. 5
16.2 De rol en taken van poortwachters ........................................................................................................... 5
16.3 De ideale eigenschappen van een poortwachter ...................................................................................... 6
16.4 Soorten poortwachters en beperkingen van hun rol ................................................................................ 6
COSO .............................................................................................................................................................. 7
Artikel Wilhelm .............................................................................................................................................. 8
Definitie .............................................................................................................................................................. 8
Framework Wilhelm .......................................................................................................................................... 8
H12 Behavioural biases and corporate governance ......................................................................................... 8
12.1 Introductie .................................................................................................................................................. 8
12.2 Beperkte/gebonden rationaliteit .............................................................................................................. 8
12.3 Vuistregel vereenvoudiging ....................................................................................................................... 8
12.8 Hoe kunnen deze gedragsproblemen worden aangepakt? ...................................................................... 9
COSO .............................................................................................................................................................. 9
Definities risico ................................................................................................................................................... 9
Risicomanagement modellen ............................................................................................................................ 9
Typen risico ........................................................................................................................................................ 9
Soorten risico’s ................................................................................................................................................. 10
Risicomatrix...................................................................................................................................................... 10
H9 Corporate governance in emerging markets ............................................................................................ 10
9.1 Introductie .................................................................................................................................................. 10
9.2 Zijn grote aandelenmarkten in combinatie met sterke eigendomsrechten de enige manier om
economische groei te realiseren? .................................................................................................................... 10
9.3 Geërfde rijkdom ......................................................................................................................................... 10
9.4 De rol van de overheid ............................................................................................................................... 11
, 9.5 Het ontwerp van corporate governance in voormalige staatsbedrijven ................................................. 11
H10 Contractual corporate governance......................................................................................................... 11
10.1 Introductie ................................................................................................................................................ 11
10.2 grensoverschrijdende fusies en overnames ............................................................................................ 11
10.3 (her)Vestiging / (Re)incorporaties ........................................................................................................... 12
10.4 Cross-listings ............................................................................................................................................ 12
