CONTINUING CONVERGENCE OF CORPORATE GOVERNANCE MODELS? TOWARDS EFFICIENCY OF POLISH REGULATIONS ON SUPERVISORY BOARDS IN COMPANIES AND COOPERATIVES

2025, 107, No. 1


Publication date

21.12.2025

Publishing model

open access

License type


Field

Law

Discipline

law

Language of publication

English

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PDF 415 KB

Article

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Number of downloads:26

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Abstract

The presented paper concerns the problem of efficiency in institutional supervision exercised under both company and cooperative law by the supervisory board. The paper also includes an international perspective involving convergence processes between different board systems. The convergence syndrome consists of developing common standards of corporate governance aimed at efficiency, irrespective of board structures. In 2022, the Polish legislator introduced extensive amendments to the regulatory framework, remodelling the legal position of the supervisory board. Despite the fact that the said amendments have been introduced only under company law, there are important arguments for conducting a comparative legal analysis involving both companies and cooperatives. It is unclear how the remodelled regulatory framework fits into the said convergence phenomenon and, eventually, whether the introduced solutions will allow for improvement in the field of corporate governance.

Keywords:

Bibliography

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