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1、Management,Vol.7,2002,1,pp.1-17.B.Pigé:Stakeholdertheoryandcorporategovernance:thenatureoftheboardinformationSTAKEHOLDERTHEORYANDCORPORATEGOVERNANCE:THENATUREOFTHEBOARDINFORMATION**Theauthorisverygratefultotheparticipantsofthe2001EIASMworkshopon‘performancemeasurementandmanagementcontrol’inNice,
2、fortheirremarksandcommentaries.BenoîtPigé*BenoîtPigé,PhD,ProfessorofManagementScienceattheFranche-ComtéUniversity,FacultédeSciencesEconomiquesetdeGestion,UniversitédeFranche-Comté,Avenuedel'Observatoire,25030BesançonCedex,Fax:0381666737,E-mail:benoit.pige@univ-fcomte.frReceived:25.10.2001Origina
3、lscientificpaperAccepted:20.02.2002UDC:658Thedirectorsboardhasamainfunctionofcontrollingthetopexecutives.Whenadoptingaviewofthefirmastheshareholdersproperty,itseemsthatthebestexecutives'incentiveistogivethemstockoptions.However,whenconsideringthefirmasaframeworkofbothexplicitandimplicitcontractu
4、alrelations,itappearsthatthetopexecutivesjobisnotonlytosatisfythefirmshareholders,butmoregenerallytomaintainthefirmcoalitionaliveandeventodevelopit.Inthatcase,thedirectorsboardneedstoreceivesomemoredetailedinformationinordertoevaluatethetopexecutives.Weproposetorelyonareportingbasedonbothanactiv
5、ityanalysisandastakeholderapproach.Thebalancedscorecardmodelcouldevenbeamainsupportfortheelaborationofthereportinginformationtotheboard.Corporategovernanceappearstobeoneofthemostimportantfactorofperformanceforthepublicfirms.InFrance,a1999report(calledVienotReport)fromagroupofpublicfirms’CEOswase
6、ntitled“Reportfromthecommitteeonthecorporategovernance”.Themainsubjectsofdiscussionwere:qTheseparationofthechairmanandchiefexecutiveofficerfunctions.qThepublicityofthetopmanagersremunerationinthepublicfirms.qThepublicityofthestockoptionplansinthepublicfirms.qThenatureoftheinformationreleasedabou
7、tidentityandthefunctionsoftheBoardmembers.qTheinformationontheBoardmeetingsandontheCommittees’composition.17Management,Vol.7,2002,1,pp.1-17.B.Pigé:Stakeholdertheoryandcorporategovernance:thenatureoftheboardinformationTheaspe
