European Commission practices, without any public debate, a vision of what is a good governance in Europe mostly orientated by a financial view: preferring competition between States to harmonisation (taxes, competition law) and without any attempts to elaborate a real alternative model (IFRS norms, answer to the Sarbanes Oxley Act). Europe must include the dimension of social responsibility and sustainable development to built a common identity for european companies.
DE BEAUFORT, V. (2004). Des orientations tronquées en matière de gouvernance. Les Dernières Nouvelles d'Alsace.