Principles of Good Corporate Governance (Spain)

This second edition of Principles of Good Corporate Governance has been prepared by the Instituto de Consejeros-Administradores through its Professional Standards Committee. The purpose of this document is to provide Spanish Company Boards and Directors with a set of principles that relate to international best practices for good corporate governance. When drafting this work, we sought practical, widely accepted proposals that correlate with the "comply or explain” principle.