Template-Type: ReDIF-Article 1.0
Author-Name: Anahi Eugenia Briozzo  
Author-Workplace-Name: Departamento de Ciencias de la Administración. Universidad Nacional del Sur. Argentina. Instituto de Investigaciones Económicas y Sociales del Sur (UNS-CONICET). Argentina.
Author-Name: Diana Albanese, Eliana Barco
Author-Workplace-Name: Departamento de Ciencias de la Administración. Universidad Nacional del Sur. Argentina.
Title: Evolución de los Códigos de Gobierno Societario en la Argentina    
Abstract: The  capital  markets  authority  of  Argentina,  Comisión  Nacional  de  Valores  (CNV),  issued  in  2007  Resolution  No.  516/07,  which compelled public limited companies for the first time to report on their compliance with the Corporate Governance Code (CGS). This regulation was later replaced by Resolution No. 606/12, maintaining the principle of “comply or explain”. In June 2019 the CNV issued Resolution No. 797/19, which presents the CGS from an educational perspective and focuses on  the  principle  of  “apply  or  explain.”  The  objective  of  this  study  is  to  carry  out  a  comparative  conceptual  analysis  of  the  structure and general content of these three regulations, using the qualitative method of documentary analysis. The analysis shows that the incorporated changes respond to the latest regulatory updates and trends in the field. The main changes, additions and deletions are identified, highlighting the explanatory and educational role developed by the latest regulation.  
Classification-JEL: G38
Keywords: corporate governance code; Comisión Nacional de Valores; “apply or explain” principle.
Journal: Ciencias Administrativas
Pages: 1-13
Issue: 19
Number: 2
Year: 2022
Month: January-June
DOI: 10.24215/23143738e090
File-URL: https://revistas.unlp.edu.ar/CADM/article/view/10317
File-Format: Application/pdf
Handle: RePEc:lap:recadm:151