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Translated Title

Comparative Analysis of Corporate Governance Between Slovenia and Croatia - Case Study

Please Note:

This article is in Slovenian.

Matej Lahovnik

Ključne besede

podjetje, nadzorni svet, upravljanje, neodvisnost, poročanje

Keywords

company, supervisory board, management, independence, reporting

Povzetek

Problematika korporacijskega upravljanja je v posttranzicijskih gospodarstvih zelo aktualna. Namen prispevka je prikazati nekatere razlike pri upravljanju podjetij med državama ter na podlagi identificiranih prednosti in slabosti predlagati dobre prakse, s katerimi lahko izboljšamo obstoječe stanje. Metoda analize je primerjalna študija primera upravljanja podjetij. V prispevku opozarjamo na pomen strateške vloge nadzornega sveta in aktivnejše vloge upnikov, ki prek kontrolne funkcije dolga vplivajo na vzpostavitev dobrih praks upravljanja. Na podlagi študije primera ugotavljamo, da sta z vidika dobrih praks upravljanja ključni kakovost poročevalskega procesa in neodvisnost notranje revizijske službe ter komisij nadzornega sveta, sicer je odvisnost nadzornega sveta od poročanja uprave prevelika.

Abstract

Corporate governance is a hot topic in transition economies. The purpose of this paper is to highlight some of the differences in corporate governance between the two countries and, based on the strengths and weaknesses identified, to suggest best practices that can improve the status quo. The method of analysis is a comparative case study of corporate governance. The paper draws attention to the importance of the strategic role of the board of directors and a more active role of creditors in influencing the adoption of good governance practices through the debt control function. Based on the case study, we conclude that the quality of reporting and the independence of internal audit and supervisory board committees are crucial for good governance practices, otherwise the dependence of the supervisory board on management reporting is too high.

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