Summary
The "Österreichischer Corporate Governance Kodex" is a code of best practices for corporate governance in Austria, which was last updated in January 2020. The code aims to promote transparency, accountability, and responsible management in Austrian companies, with a particular focus on listed companies. The code includes principles and recommendations related to the composition and functioning of the board of directors, the role and responsibilities of the CEO, shareholder rights and engagement, risk management, and corporate social responsibility. The code is voluntary, but listed companies are required to disclose whether they comply with its recommendations and to explain any deviations.
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