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Código Unificado de buen gobierno de las sociedades cotizadas

Unified Code of Good Governance of Listed Companies

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Summary

Article 61 bis of the Securities Market Law, faithful to the principle known internationally as "comply or explain" (), obliges Spanish listed companies to the recommendations of corporate governance or, where appropriate, the explanation of the lack of follow-up of said recommendations”. The present Code formulates the recommendations that listed companies should consider in order to comply with the information obligation imposed by this precept.

Thumbnail image for Article 61 bis of the Securities Market Law, faithful to the principle known internationally as "comply or explain" (), obliges Spanish listed companies to the recommendations of corporate governance or, where appropriate, the explanation of the lack of follow-up of said recommendations”. The present Code formulates the recommendations that listed companies should consider in order to comply with the information obligation imposed by this precept.
Issuer

Spain

Year

2013

Region

Europe

Policy Type

Other sustainability policy

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Professional, Scientific, & Technical Services
  • Finance & Insurance
Restrictiveness

High

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