In its Action Plan adopted on May 21, 2003, the European Commission announced measures to modernise company law and enhance corporate governance in the European Union. In the 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 "independence"? 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. A comparison between Members States is established with a table.
DE BEAUFORT, V. (2006). Non-executive Directors in the European Union. What about the European Commission View and Comparative Aspects in Europe. In: Making Corporate Governance Work through STARR/Selection, Training, Appraisal, Remuneration and Retirement of Directors. 7th International Conference on Corporate Governance. World Council of Corporate Governance WCGC, pp. 28-43.