In its Action Plan adopted on 21 May 2003, the European Commission announced measures to modernise company law and enhance corporate governance in the European Union. In a further Communication on independent non-executive or supervisory directors are seen as a guarantee to avoid conflicts of interest. The text is supposed to deal with these questions: What is "ndependence"? Much more a matter of approach in fulfilling one¿s responsibilities. What about an appropriate board composition? What about the way these administrators could work? What about proper qualifications and formation? What about committees and their roles? Depending on the national approach, various systems and mechanisms of corporate governance have been developed, so differences have arisen overall around the way the management board must pursue its mission. The article includes a comparison between Members States and a specific table for the new Member States.
DE BEAUFORT, V. (2007). L'administrateur indépendant, clé d'une bonne gouvernance des entreprises européennes ? - Approche à échelle de l'Europe. Revue Française de Gouvernance d'Entreprise, pp. 175-198.