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珈柠 · 2024年12月13日

A和B选项

NO.PZ2024010505000019

问题如下:

According to the ICGN’s Global Governance Principles, which of the following would raise questions about the independence of a member of the board of directors? The director:

选项:

A.has been a member of the board for the last 3 years.

B.acted as the company’s executive before joining the board of directors.

C.has over 10 years of experience with one of the company’s competitors.

解释:

B is correct. According to the ICGN Global Governance Principles, investors might question the independence of directors who used to be executives of the company if there “was not an appropriate gap between their employment and joining the board.” Independence might be questioned if directors’ tenures are too long, usually over 10 years, but some countries’ codes might limit maximum tenures to as little as 5 to 7 years. A tenure of 3 years would not raise questions absent other information. There is no principle of questioning independence where the board member was recruited from competitors.

A和B选项还是不要理解,A是说已经在董事会工作了三年,B说之前担任执行官,但是没有说做了多长时间,这两个怎么区分?

1 个答案

净净_品职助教 · 2024年12月13日

嗨,从没放弃的小努力你好:


这道题要判断哪种情况可能会影响董事的独立性

A选项提到这个董事会成员在董事会里干了3年,根据教材,3年不算长,不至于影响独立性,一般是超过10年,大部分国家是5~7年,如果待了这些年,独立性就会受到影响了,所以A选型不选

B选项说的是公司的前高管成为董事会成员,只要是在公司担任或者担任过高管,必定跟公司有着千丝万缕的联系,独立性将受到质疑。像这种存在直接的关联关系,独立性都比较差。(此外,A选项中没有说这个董事会成员之前是什么角色,所以可以忽略此信息,就把他当作一个独立董事即可)

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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