Publication: Corporate Governance Scorecards : Assessing and Promoting the Implementation of Codes of Corporate Governance
Date
2014-10
ISSN
Published
2014-10
Author(s)
International Finance Corporation
Abstract
This is a supplement to second
IFC's toolkit: developing Corporate Governance codes of
best practice. The focus of second toolkit is the
development of codes of corporate governance. This
supplement focuses narrowly on how to use scorecards to
measure the observance and implementation of such codes. It
does not cover the full panoply of governance assessment
tools. This supplement provides practical guidance and a
step-by step approach on how to develop a corporate
governance scorecard. It also presents different approaches
to scorings based on the experience of different scorecard
users in different countries. This supplement is not
intended to be a full manuscript of all the available tools
or assessment techniques but more a guidance on various
possible uses and applications of scorecards It is, however,
intended to cover most of the issues that might confront any
institution, regulator, stock exchange, and so on, that has
in mind to develop a scorecard and to provide some practical
guidance on how to approach those issues. This supplement
provides practical guidance and a step-by step approach on
how to develop a corporate governance scorecard. It also
presents different approaches to scorings based on the
experience of different scorecard users in different
countries. The supplement also shows how scorecards are
adapted to local circumstances and the local corporate
governance framework.
Link to Data Set
Citation
“International Finance Corporation. 2014. Corporate Governance Scorecards : Assessing and Promoting the Implementation of Codes of Corporate Governance. © Washington, DC. http://hdl.handle.net/10986/20676 License: CC BY-NC-ND 3.0 IGO.”