Prof. dr. B.T.M. Steins Bisschop, M.A.W. Römkens LLM
Mr. T.C.A. Dijkhuizen MPhil
Prof. mr. C.A. Schwarz
This article presents the results of an empirical study regarding the global concepts of integrity and transparency conducted by comparing a representative number of national codes. It appears that integrity and transparency form fundamental notions for good governance, but also that legal means to enforce adherence to these norms are not readily available.
The gravity of the violations of these norms in the financial, economic and moral sense is emphasised in the recent corporate history. The challenge is to verify whether or not the law has reached its limits by providing guidelines mainly in the form of soft law without however catering for direct enforcement in terms of hard law.
We posit that these norms be made verifiable and that non-compliance be sanctioned. We announce our research into the possibilities to make these norms enforceable, the results of which will hopefully be published before the end of this year.
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