The Relational Corporate Governance Approach
Chapter 6: Key Field No 3: Comparative corporate governance codes
This chapter has three principal purposes. First is to identify underlying themes of the Comparative Codes Key Field No 3 (Comparative Corporate Governance Codes) for the identification, construction and articulation of the three relational axes of good governance and the eight governance factors in Chapter 2. As a continuing theme, the governance factors are the eight most significant and recurrent themes underlying the four Key Fields as drawn from the SSRN platform. In other words, the chapter assesses the continuity and commonality of particular aspects of governance in global and national governance codes. Continuity is measured by identifying governance variables which recur over time throughout the evolution (including reform) of governance codes in a sector. Relative importance is measured by ‘commonality’ of governance variables in the codes of a particular sector and across all sectors. The list of recurring variables is known as a ‘commonality table’.
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