There are several objectives in preparing recommendations for good corporate governance: (1) to make it more attractive to invest in Danish listed companies and to improve Danish companies’ access to funds by attracting foreign investments among others. (2) To inspire Danish companies as well as their directors and managers to tackle the strategic challenges resulting from the globalisation, and in so doing, strengthen the companies’ competitiveness. (3) To promote good corporate governance in Danish companies by stimulating the debate about corporate governance. Apart from the stated objectives the recommendations will hopefully be able to support the changed Danish share culture, which has led to even more individuals owning shares, by creating increased confidence in the companies. In addition to this, an increased focus on the managements of the company and their work may very well mean that the quality of the managements’ work is lifted in general.