The Russia Corporate Governance Manual : Part III. Disclosure and Transparency

The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus se...

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Main Authors: International Finance Corporation, U.S. Department of Commerce
Format: Publication
Language:English
en_US
Published: Washington, DC 2013
Subjects:
Online Access:http://documents.worldbank.org/curated/en/2004/09/9349996/russia-corporate-governance-manual-vol-3-6-part-iii-disclosure-transparency
http://hdl.handle.net/10986/14741
id okr-10986-14741
recordtype oai_dc
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic ACCESS TO CAPITAL
ACCESS TO CAPITAL MARKETS
ACCOUNTING
ACQUISITION
ARBITRATION
AUDITS
AUTHORIZED SHARES
BALANCE SHEET
BALANCE SHEETS
BANK ACCOUNT
BOARD MEETINGS
BOARD MEMBER
BOARD MEMBERS
BONDS
BOOK VALUE
BRANCHES
BROKERS
BUSINESS COMMUNITY
CAPITAL GAINS
CAPITAL GROWTH
CAPITAL MARKETS
CASH FLOWS
CASH PAYMENTS
CHAMBER OF COMMERCE
CHARTER
CHARTER AMENDMENTS
CIVIL CODE
CIVIL LAW
CLAIMANTS
COLLECTIVE
COLLECTIVE ACTION
COMMERCIAL ENTERPRISES
COMMON SHAREHOLDERS
COMMON SHARES
COMPANY
COMPANY INFORMATION
COMPANY LAW
CONTROL TRANSACTIONS
CONTROLLING SHAREHOLDER
CONTROLLING SHAREHOLDERS
CORPORATE BEHAVIOR
CORPORATE CONDUCT
CORPORATE GOVERNANCE CODE
CORPORATE GOVERNANCE REFORM
CORPORATE REORGANIZATION
CORPORATE TRANSACTIONS
CORPORATE VALUATION
CORPORATION
COURT
CREDITOR
CREDITOR CLAIMS
CREDITORS
DEPOSITS
DISCLOSURE OBLIGATIONS
DISTRIBUTION OF DIVIDENDS
DIVIDEND
DIVIDEND PAYMENTS
DIVIDEND POLICY
DIVIDENDS
EMERGING MARKETS
EMPLOYEE BENEFITS
ENFORCEMENT PROCEDURES
EQUITY CAPITAL
EXTERNAL AUDITORS
FINANCE CORPORATION
FINANCIAL ASSETS
FINANCIAL INFORMATION
FINANCIAL MARKETS
FINANCIAL STATEMENTS
FINANCIAL TRANSPARENCY
GLOBAL CORPORATE GOVERNANCE
GLOBAL ECONOMY
GOLDEN SHARE
GOLDEN SHARES
GOOD CORPORATE GOVERNANCE
GOVERNANCE PRACTICES
GROUP OF SHAREHOLDERS
HOLDING
HOLDING COMPANIES
HOLDINGS
INDIVIDUALS
INFORMATION DISCLOSURE
INSTITUTIONAL INVESTORS
INTERESTS OF INVESTORS
INTERNAL AUDIT
INTERNATIONAL BUSINESS
INTERNATIONAL FINANCE
INVESTING
INVESTOR PROTECTION
ISSUANCE
JOINT STOCK COMPANIES
LEGAL ENTITIES
LEGAL PROTECTION
LIABILITY OF DIRECTORS
LIMITED
LIMITED LIABILITY
LIQUIDATION
LIQUIDATION VALUE
MAJORITY VOTE
MANAGERS
MARKET VALUE
MINORITY SHAREHOLDER RIGHTS
MINORITY SHAREHOLDERS
MORAL IMPERATIVE
NOMINAL VALUE
NON-GOVERNMENTAL ORGANIZATIONS
NONGOVERNMENTAL ORGANIZATIONS
OPEN JOINT STOCK COMPANIES
OUTSIDE INVESTORS
PARENT COMPANY
PARTNERSHIP
PARTY
PAYMENT OF DIVIDENDS
PERSONS
PORTFOLIO
PREEMPTIVE RIGHTS
PRIVACY
PRIVATIZATION
PROTECTION OF MINORITY SHAREHOLDER
PROXY
REGISTERED SECURITIES
REGULATORS
REGULATORY FRAMEWORK
REORGANIZATION
REORGANIZATIONS
REPUTATION
RETURN
RETURNS
RIGHT OF SHAREHOLDERS
RIGHTS OF SHAREHOLDERS
SCANDALS
SECURITIES
SECURITIES MARKET
SECURITY MARKET
SERIAL NUMBER
SHARE PRICES
SHARE RIGHTS
SHAREHOLDER
SHAREHOLDER ACTION
SHAREHOLDER ACTIVISM
SHAREHOLDER AGREEMENTS
SHAREHOLDER CONTROL
SHAREHOLDER INTERESTS
SHAREHOLDER PROPOSALS
SHAREHOLDER REGISTER
SHAREHOLDER REGISTERS
SHAREHOLDER RIGHTS
SHAREHOLDER VOTED
SHAREHOLDERS
SINGLE SHAREHOLDER
SPECIFIC SHAREHOLDER
STAKEHOLDERS
STATEMENT
STOCK EXCHANGES
SUBSCRIPTION
SUBSCRIPTIONS
SUBSIDIARIES
SUPERVISORY AUTHORITY
SUPERVISORY BOARD
TRANSACTION
TRANSFER AGENTS
TRANSITION ECONOMIES
TREASURY
VALUATION
VOTING SHARE
VOTING SHARES
spellingShingle ACCESS TO CAPITAL
ACCESS TO CAPITAL MARKETS
ACCOUNTING
ACQUISITION
ARBITRATION
AUDITS
AUTHORIZED SHARES
BALANCE SHEET
BALANCE SHEETS
BANK ACCOUNT
BOARD MEETINGS
BOARD MEMBER
BOARD MEMBERS
BONDS
BOOK VALUE
BRANCHES
BROKERS
BUSINESS COMMUNITY
CAPITAL GAINS
CAPITAL GROWTH
CAPITAL MARKETS
CASH FLOWS
CASH PAYMENTS
CHAMBER OF COMMERCE
CHARTER
CHARTER AMENDMENTS
CIVIL CODE
CIVIL LAW
CLAIMANTS
COLLECTIVE
COLLECTIVE ACTION
COMMERCIAL ENTERPRISES
COMMON SHAREHOLDERS
COMMON SHARES
COMPANY
COMPANY INFORMATION
COMPANY LAW
CONTROL TRANSACTIONS
CONTROLLING SHAREHOLDER
CONTROLLING SHAREHOLDERS
CORPORATE BEHAVIOR
CORPORATE CONDUCT
CORPORATE GOVERNANCE CODE
CORPORATE GOVERNANCE REFORM
CORPORATE REORGANIZATION
CORPORATE TRANSACTIONS
CORPORATE VALUATION
CORPORATION
COURT
CREDITOR
CREDITOR CLAIMS
CREDITORS
DEPOSITS
DISCLOSURE OBLIGATIONS
DISTRIBUTION OF DIVIDENDS
DIVIDEND
DIVIDEND PAYMENTS
DIVIDEND POLICY
DIVIDENDS
EMERGING MARKETS
EMPLOYEE BENEFITS
ENFORCEMENT PROCEDURES
EQUITY CAPITAL
EXTERNAL AUDITORS
FINANCE CORPORATION
FINANCIAL ASSETS
FINANCIAL INFORMATION
FINANCIAL MARKETS
FINANCIAL STATEMENTS
FINANCIAL TRANSPARENCY
GLOBAL CORPORATE GOVERNANCE
GLOBAL ECONOMY
GOLDEN SHARE
GOLDEN SHARES
GOOD CORPORATE GOVERNANCE
GOVERNANCE PRACTICES
GROUP OF SHAREHOLDERS
HOLDING
HOLDING COMPANIES
HOLDINGS
INDIVIDUALS
INFORMATION DISCLOSURE
INSTITUTIONAL INVESTORS
INTERESTS OF INVESTORS
INTERNAL AUDIT
INTERNATIONAL BUSINESS
INTERNATIONAL FINANCE
INVESTING
INVESTOR PROTECTION
ISSUANCE
JOINT STOCK COMPANIES
LEGAL ENTITIES
LEGAL PROTECTION
LIABILITY OF DIRECTORS
LIMITED
LIMITED LIABILITY
LIQUIDATION
LIQUIDATION VALUE
MAJORITY VOTE
MANAGERS
MARKET VALUE
MINORITY SHAREHOLDER RIGHTS
MINORITY SHAREHOLDERS
MORAL IMPERATIVE
NOMINAL VALUE
NON-GOVERNMENTAL ORGANIZATIONS
NONGOVERNMENTAL ORGANIZATIONS
OPEN JOINT STOCK COMPANIES
OUTSIDE INVESTORS
PARENT COMPANY
PARTNERSHIP
PARTY
PAYMENT OF DIVIDENDS
PERSONS
PORTFOLIO
PREEMPTIVE RIGHTS
PRIVACY
PRIVATIZATION
PROTECTION OF MINORITY SHAREHOLDER
PROXY
REGISTERED SECURITIES
REGULATORS
REGULATORY FRAMEWORK
REORGANIZATION
REORGANIZATIONS
REPUTATION
RETURN
RETURNS
RIGHT OF SHAREHOLDERS
RIGHTS OF SHAREHOLDERS
SCANDALS
SECURITIES
SECURITIES MARKET
SECURITY MARKET
SERIAL NUMBER
SHARE PRICES
SHARE RIGHTS
SHAREHOLDER
SHAREHOLDER ACTION
SHAREHOLDER ACTIVISM
SHAREHOLDER AGREEMENTS
SHAREHOLDER CONTROL
SHAREHOLDER INTERESTS
SHAREHOLDER PROPOSALS
SHAREHOLDER REGISTER
SHAREHOLDER REGISTERS
SHAREHOLDER RIGHTS
SHAREHOLDER VOTED
SHAREHOLDERS
SINGLE SHAREHOLDER
SPECIFIC SHAREHOLDER
STAKEHOLDERS
STATEMENT
STOCK EXCHANGES
SUBSCRIPTION
SUBSCRIPTIONS
SUBSIDIARIES
SUPERVISORY AUTHORITY
SUPERVISORY BOARD
TRANSACTION
TRANSFER AGENTS
TRANSITION ECONOMIES
TREASURY
VALUATION
VOTING SHARE
VOTING SHARES
International Finance Corporation
U.S. Department of Commerce
The Russia Corporate Governance Manual : Part III. Disclosure and Transparency
geographic_facet Europe and Central Asia
Russian Federation
description The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus section; and (vi) annexes model corporate governance documents. The first four parts contain chapters that focus on core corporate governance issues, such as a company's board structure, information disclosure practices, and shareholder rights. Part five focuses on corporate governance issues of particular importance in the Russian context, namely corporate governance concerns during a company's reorganization, within holding structures, and relating to enforcement. Part six, finally, offers practical tools in the form of model documents, for example company codes, by-laws, and contracts. All issues are closely examined through Russian law and regulations; the Federal Commission for the Securities Market's Code of Corporate Conduct (FCSM Code) Code and, when applicable, internationally recognized best practices. This manual also provides government officials, lawyers, judges, investors, and others with a framework for assessing the level of corporate governance practices in Russian companies. Finally, it serves as a reference tool for the educational institutions that will train the next generation of Russian managers, investors, and policy makers on good corporate governance practices.
format Publications & Research :: Publication
author International Finance Corporation
U.S. Department of Commerce
author_facet International Finance Corporation
U.S. Department of Commerce
author_sort International Finance Corporation
title The Russia Corporate Governance Manual : Part III. Disclosure and Transparency
title_short The Russia Corporate Governance Manual : Part III. Disclosure and Transparency
title_full The Russia Corporate Governance Manual : Part III. Disclosure and Transparency
title_fullStr The Russia Corporate Governance Manual : Part III. Disclosure and Transparency
title_full_unstemmed The Russia Corporate Governance Manual : Part III. Disclosure and Transparency
title_sort russia corporate governance manual : part iii. disclosure and transparency
publisher Washington, DC
publishDate 2013
url http://documents.worldbank.org/curated/en/2004/09/9349996/russia-corporate-governance-manual-vol-3-6-part-iii-disclosure-transparency
http://hdl.handle.net/10986/14741
_version_ 1764426358609412096
spelling okr-10986-147412021-04-23T14:03:13Z The Russia Corporate Governance Manual : Part III. Disclosure and Transparency International Finance Corporation U.S. Department of Commerce ACCESS TO CAPITAL ACCESS TO CAPITAL MARKETS ACCOUNTING ACQUISITION ARBITRATION AUDITS AUTHORIZED SHARES BALANCE SHEET BALANCE SHEETS BANK ACCOUNT BOARD MEETINGS BOARD MEMBER BOARD MEMBERS BONDS BOOK VALUE BRANCHES BROKERS BUSINESS COMMUNITY CAPITAL GAINS CAPITAL GROWTH CAPITAL MARKETS CASH FLOWS CASH PAYMENTS CHAMBER OF COMMERCE CHARTER CHARTER AMENDMENTS CIVIL CODE CIVIL LAW CLAIMANTS COLLECTIVE COLLECTIVE ACTION COMMERCIAL ENTERPRISES COMMON SHAREHOLDERS COMMON SHARES COMPANY COMPANY INFORMATION COMPANY LAW CONTROL TRANSACTIONS CONTROLLING SHAREHOLDER CONTROLLING SHAREHOLDERS CORPORATE BEHAVIOR CORPORATE CONDUCT CORPORATE GOVERNANCE CODE CORPORATE GOVERNANCE REFORM CORPORATE REORGANIZATION CORPORATE TRANSACTIONS CORPORATE VALUATION CORPORATION COURT CREDITOR CREDITOR CLAIMS CREDITORS DEPOSITS DISCLOSURE OBLIGATIONS DISTRIBUTION OF DIVIDENDS DIVIDEND DIVIDEND PAYMENTS DIVIDEND POLICY DIVIDENDS EMERGING MARKETS EMPLOYEE BENEFITS ENFORCEMENT PROCEDURES EQUITY CAPITAL EXTERNAL AUDITORS FINANCE CORPORATION FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL MARKETS FINANCIAL STATEMENTS FINANCIAL TRANSPARENCY GLOBAL CORPORATE GOVERNANCE GLOBAL ECONOMY GOLDEN SHARE GOLDEN SHARES GOOD CORPORATE GOVERNANCE GOVERNANCE PRACTICES GROUP OF SHAREHOLDERS HOLDING HOLDING COMPANIES HOLDINGS INDIVIDUALS INFORMATION DISCLOSURE INSTITUTIONAL INVESTORS INTERESTS OF INVESTORS INTERNAL AUDIT INTERNATIONAL BUSINESS INTERNATIONAL FINANCE INVESTING INVESTOR PROTECTION ISSUANCE JOINT STOCK COMPANIES LEGAL ENTITIES LEGAL PROTECTION LIABILITY OF DIRECTORS LIMITED LIMITED LIABILITY LIQUIDATION LIQUIDATION VALUE MAJORITY VOTE MANAGERS MARKET VALUE MINORITY SHAREHOLDER RIGHTS MINORITY SHAREHOLDERS MORAL IMPERATIVE NOMINAL VALUE NON-GOVERNMENTAL ORGANIZATIONS NONGOVERNMENTAL ORGANIZATIONS OPEN JOINT STOCK COMPANIES OUTSIDE INVESTORS PARENT COMPANY PARTNERSHIP PARTY PAYMENT OF DIVIDENDS PERSONS PORTFOLIO PREEMPTIVE RIGHTS PRIVACY PRIVATIZATION PROTECTION OF MINORITY SHAREHOLDER PROXY REGISTERED SECURITIES REGULATORS REGULATORY FRAMEWORK REORGANIZATION REORGANIZATIONS REPUTATION RETURN RETURNS RIGHT OF SHAREHOLDERS RIGHTS OF SHAREHOLDERS SCANDALS SECURITIES SECURITIES MARKET SECURITY MARKET SERIAL NUMBER SHARE PRICES SHARE RIGHTS SHAREHOLDER SHAREHOLDER ACTION SHAREHOLDER ACTIVISM SHAREHOLDER AGREEMENTS SHAREHOLDER CONTROL SHAREHOLDER INTERESTS SHAREHOLDER PROPOSALS SHAREHOLDER REGISTER SHAREHOLDER REGISTERS SHAREHOLDER RIGHTS SHAREHOLDER VOTED SHAREHOLDERS SINGLE SHAREHOLDER SPECIFIC SHAREHOLDER STAKEHOLDERS STATEMENT STOCK EXCHANGES SUBSCRIPTION SUBSCRIPTIONS SUBSIDIARIES SUPERVISORY AUTHORITY SUPERVISORY BOARD TRANSACTION TRANSFER AGENTS TRANSITION ECONOMIES TREASURY VALUATION VOTING SHARE VOTING SHARES The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus section; and (vi) annexes model corporate governance documents. The first four parts contain chapters that focus on core corporate governance issues, such as a company's board structure, information disclosure practices, and shareholder rights. Part five focuses on corporate governance issues of particular importance in the Russian context, namely corporate governance concerns during a company's reorganization, within holding structures, and relating to enforcement. Part six, finally, offers practical tools in the form of model documents, for example company codes, by-laws, and contracts. All issues are closely examined through Russian law and regulations; the Federal Commission for the Securities Market's Code of Corporate Conduct (FCSM Code) Code and, when applicable, internationally recognized best practices. This manual also provides government officials, lawyers, judges, investors, and others with a framework for assessing the level of corporate governance practices in Russian companies. Finally, it serves as a reference tool for the educational institutions that will train the next generation of Russian managers, investors, and policy makers on good corporate governance practices. 2013-08-01T19:08:39Z 2013-08-01T19:08:39Z 2004-09-17 http://documents.worldbank.org/curated/en/2004/09/9349996/russia-corporate-governance-manual-vol-3-6-part-iii-disclosure-transparency 5-9614-0085-9 http://hdl.handle.net/10986/14741 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC Publications & Research :: Publication Publications & Research :: Publication Europe and Central Asia Russian Federation