Abstract
Nearing 30 years since the Cadbury Report (1992) and also close to a quarter of a century since our Olivencia Report (1998), we face a significant expansion of the scope of appli-cation of the principles and rules around which corporate governance has been built. We review briefly the most relevant changes that during all this time have had a direct impact on our capital company. We also expose the new trends that are already setting and will clearly mark the coming years from the regulatory point of view and the functioning of markets. The objectives are well identified but it is not so clear that the path followed is always the better way. It is especia-lly appropriate to discuss all those trends in the current Spanish context because of the recent enacting of Law 5/2021 implementing Directive 2017/828.
| Original language | Spanish |
|---|---|
| Pages (from-to) | 95-128 |
| Number of pages | 34 |
| Journal | Revista de Derecho del Sistema Financiero: mercados, operadores y contratos |
| Volume | 2 |
| Publication status | Published - 2021 |