SBL

Syllabus B3. Governance Scope & Approaches 3 / 6

a) Analyse and discuss the role and influence of institutional investors in governance systems and structures, including the roles and influences of pension funds, insurance companies and mutual funds.
b) Compare rules versus principles based approaches to governance and when they may be appropriate.
c) Discuss different models of organisational ownership that influence different governance regimes (family firms versus joint stock company-based models) and how they work in practice.
d) Describe the objectives, content and limitations of, governance codes intended to apply to multiple national jurisdictions.
i) Organisation for economic cooperation and development (OECD) Report (2004)
ii) International corporate governance network (ICGN) Report (2005)
Governance Scope & Approaches