ΤΟ ΔΣ ΤΗΣ ΑΝΩΝΥΜΗΣ ΕΤΑΙΡΕΙΑΣ ΚΑΙ ΟΙ ΚΑΝΟΝΕΣ ΕΤΑΙΡΙΚΗΣ ΔΙΑΚΥΒΕΡΝΗΣΗΣ

33 / 56

ņ ŚũůŞŪŤ ůŤŭ ŢůŞŦŬŦŧśŭ šŦŞŧŰşŚŬũŤŮŤŭ Ůůū šŦŧŞŦŵŧŷ ›ŨŞŜŮŦū
65
ŢũšŢŦŧůŦŧř, ūŦ «ŧŞůŢŰťŰũůśŬŦŢŭ ŠŬŞ——Śŭ ŧŞŦ ŞŬŲŚŭ ŢůŞŦŬŦŧśŭ šŦŞŧŰşŚŬũŤŮŤŭ ůŴũ
—Ť ŢŦŮŤŠ—ŚũŴũ ŢůŞŦŬŢŦŹũ ŮůŤũ ńŰŬŹ›Ť» ůŤŭ ńŰŬŴ›Şŵŧśŭ Ŏ—ūٛūũšŜŞŭ ńũŹŮŢŴũ
ńůŞŦŬŦŧŹũ ¨ŦūŦŧŤůŹũ278, ŧŞťŹŭ ޛŜŮŤŭ ŧŞŦ ūŬŦٗŚũūŦ ŞũůŜŮůūŦŲūŰ ›ŢŬŦŢŲū—ŚũūŰ
ŧŹšŦŧŢŭ ŮŢ ŢťũŦŧŷ ޛŜ›Ţšū279.
ŋŦŞ ŮŤ—ŞũůŦŧś ŧŞůŤŠūŬŜŞ ůŴũ ŢůŞŦŬŢŦŹũ ůŴũ ū›ūŜŴũ ūŦ ŧŦũŤůŚŭ ŞŪŜŢŭ šŢũ Ş›ūůŢ-
ŨūŸũ ŞũůŦŧŢŜ—Ţũū šŦŞ›ŬŞŠ—řůŢŰŮŤŭ ŮŢ ŬŰť—Ŧţŷ—ŢũŤ ŞŠūŬř, Ş›ūůŢŨūŸũ ūŦ ŢůŞŦ-
ŬŢŜŢŭ ŮůŦŭ ū›ūŜŢŭ ۛřŬŲŢŦ ŧŸŬŦūŭ ›ŨŢŦūųŤűŹũ —ŚůūŲūŭ, ŷ›Ŵŭ ޛŜŮŤŭ ŧŞŦ ūŦ «ŧŨŢŦ-
ŮůŚŭ» ŢůŞŦŬŢŜŢŭ. ņ ŢůŞŦŬŦŧś šŦŞŧŰşŚŬũŤŮŤ ŮŢ ŞŰůŚŭ ůŦŭ ŧŞůŤŠūŬŜŢŭ ŢůŞŦŬŢŦŹũ šŢũ
ŢŮůŦřţŢŦ ůŷŮū ŮůŦŭ ŮŲŚŮŢŦŭ ůūŰ šŦūŦŧŤůŦŧūŸ ūŬŠřũūŰ —Ţ ůūŰŭ —ŢůŷŲūŰŭ, ŧŞťŹŭ ŮŢ
—ŢŠřŨū şŞť—ŷ Ť šŦūŜŧŤŮś ůūŰŭ ŞŮŧŢŜůŞŦ Ş›ŷ ůūũ ŧŸŬŦū —ŚůūŲū ś ůŞ —ŚŨŤ ůŤŭ ūŦŧū-
ŠŚũŢŦŞŭ, ŞŨŨř ŮůŤ šŦŞŮűřŨŦŮŤ ůŤŭ ŨŢŦůūŰŬŠŜŞŭ ůŤŭ ŢůŞŦŬŢŜŞŭ ŧŞůř ůŬŷ›ū, ŹŮůŢ
ũŞ Ţ›ŦůŰŠŲřũŢůŞŦ Ť —ŞŧŬū›ŬŷťŢٗŤ šŦřŬŧŢŦŞ ŧŞŦ ŢŰŤ—ŢŬŜŞ ůŤŭ280 . Œū ŠŢŠūũŷŭ ŷůŦ
Ť šŦūŜŧŤŮŤ ŞŮŧŢŜůŞŦ Ş›ŷ ůūŰŭ ŜšŦūŰŭ ůūŰŭ —ŢůŷŲūŰŭ, ›ūŰ Ş›ŞŬůŜţūŰũ Ţũ ›ūŨŨūŜŭ
ůū šŦūŦŧŤůŦŧŷ ŷŬŠŞũū, ›ŬūŮšŜšŢŦ Ůůū ŲŞŬŞŧůśŬŞ ůŤŭ šŦūŜŧŤŮŤŭ Ş—ŢŮŷůŤůŞ ŧŞŦ
Ş›ŨūŰŮůŢŸŢŦ ůŞ ›ŬřŠ—ŞůŞ, ŢũšŚŲŢůŞŦ ŷ—Ŵŭ ũŞ ŚŲŢŦ Ŵŭ Ş›ūůŚŨŢٗŞ, Şũ šŢũ ۛřŬ-
ŲūŰũ ūŬŦٗŚũŞ ŢŲŚŠŠŰŞ šŰũŞůŷůŤůŞŭ ŞũůŦŧŢŦ—ŢũŦŧūŸ ŢŨŚŠŲūŰ ůŤŭ šŦūŜŧŤŮŤŭ, ůŤũ
ޛŦűŰŨŞŧůŦŧŷůŤůŞ ůŬŜůŴũ ũŞ ŢŦŮŚŨťūŰũ ŮůŤũ ŢůŞŦŬŢŜŞ ŨŷŠŴ ŚŨŨŢŦųŤŭ ޗ›ŦŮůūŮŸ-
ũŤŭ. ŒūŸůū šŢ ūšŤŠŢŜ —Ţ ůŤ ŮŢŦŬř ůūŰ ŮůŤũ ŞšŰũŞ—ŜŞ ŢŪŢŸŬŢŮŤŭ ŲŬŤ—ŞůūšŷůŤŮŤŭ
ŧŞŦ ůŤũ ŞũřŠŧŤ šŦŞŬŧūŸŭ ޛŞũޛŚũšŰŮŤŭ ůŴũ ŧŢŬšŹũ ŮůŤũ ŢůŞŦŬŢŜŞ281.
őůŤũ ›ūŬŢŜŞ, Ůůū şŞť—ŷ ›ūŰ ūŦ —ŚůūŲūŦ ůŴũ ŢůŞŦŬŢŦŹũ ŞŰůŹũ šŢũ —›ūŬūŸũ ŢŰ-
ŲŢŬŹŭ ũŞ —ŢůŞşŦşřŮūŰũ ůŦŭ —ŢůūŲŚŭ ůūŰŭ ŧŞŦ, ŮŰũޛŹŭ, šŢŮ—ŢŸūũůŞŦ ũŞ ›ŞŬŞ-
—ŢŜũūŰũ ŮůŤũ ŢůŞŦŬŢŜŞ —ŢŮū-—ŞŧŬū›ŬŷťŢٗŞ, Ť «ŢŪřŬůŤŮś» ůūŰŭ Ş›ŷ ůŤũ ŧŞŨś
ŢůŞŦŬŦŧś šŦŞŧŰşŚŬũŤŮś ůŤŭ ŢŜũŞŦ ŮŤ—ŞũůŦŧś282. ŃŦŞ ůŦŭ —ŦŧŬūŸ —ŢŠŚťūŰŭ ›řŨŦ ŢůŞŦ-
ŬŢŜŢŭ Ť ŢůŞŦŬŦŧś šŦŞŧŰşŚŬũŤŮŤ ŢŮůŦřţŢŦ ŦšŜŴŭ Ůůūũ ůŬŷ›ū —Ţ ůūũ ū›ūŜū ›ŬŚ›ŢŦ ũŞ
ūŬŠŞũŴťŢŜ Ť ŢůŞŦŬŢŜŞ, ŹŮůŢ ũŞ ŲůŜŮŢŦ ůŤũ ŞŪŦū›ŦŮůŜŞ ůŤŭ ŚũŞũůŦ ůŴũ ›ŦŮůŴůŹũ
ůŤŭ ŧŞŦ ůŴũ ŞũůŦŮۗşŞŨŨū—ŚũŴũ ůŤŭ ŠŢũŦŧŷůŢŬŞ283.
ņ ŮŰŮůŤ—ŞůŦŧś ŧŞŦ šŦŢŪūšŦŧś ŞũřŨŰŮŤ ůŷŮū ůŴũ ŢŧřŮůūůŢ Ţ›ŦšŦŴŧŷ—ŢũŴũ Ůůŷ-
ŲŴũ ŷŮū ŧŞŦ ůŴũ ޛŦ—ŚŬūŰŭ ŧŞũŷũŴũ ŢůŞŦŬŦŧśŭ šŦŞŧŰşŚŬũŤŮŤŭ, ŞũřŨūŠŞ —Ţ ůūũ
ŢůŞŦŬŦŧŷ ůŸ›ū Ůůūũ ū›ūŜū ŢűŞŬ—ŷţūũůŞŦ ŢŧűŢŸŠŢŦ, ŴŮůŷŮū, ůŴũ ūŬŜŴũ ůŤŭ ›Ş-
ŬūŸŮŞŭ —ŢŨŚůŤŭ, Ť ū›ūŜŞ Ţ›ŦŧŢũůŬŹũŢůŞŦ ŮůŤũ ŢůŞŦŬŦŧś šŦŞŧŰşŚŬũŤŮŤ ůŴũ ŢůŞŦ-
ŬŢŦŹũ ūŦ ŧŦũŤůŚŭ ŞŪŜŢŭ ůŴũ ū›ūŜŴũ Ş›ūůŢŨūŸũ ŞũůŦŧŢŜ—Ţũū šŦŞ›ŬŞŠ—řůŢŰŮŤŭ ŮŢ
ŬŰť—Ŧţŷ—ŢũŤ ŞŠūŬř ŧŞŦ ůŴũ ůŬŞ›ŢţŹũ.
ŁŮűŞŨŹŭ, ūŦ ŨŷŠūŦ ›ūŰ Ű›ŞŠŷŬŢŰŮŞũ ůŤũ ޛŦŨūŠś ŞŰůś ŮŰũŜŮůŞũůŞŦ ŠŦŞ ůŤũ ›ŬŹůŤ
ŧŞůŤŠūŬŜŞ ŢůŞŦŬŢŦŹũ Ůůū ŷůŦ Ş›ūůŢŨūŸũ, ŷ›Ŵŭ ›ŬūŞũŞűŚŬťŤŧŢ, ůū ›Ŭūũū—ŦŞŧŷ
278. Corporate Governance Guidance and Principles for Unlisted Companies in Europe , European
Confederation of Directors’ Associations, EcoDa.
279. łŨ. ůūũ şŢŨŠŦŧŷ ŧŹšŦŧŞ Buysse Code: Corporate governance Recommendations for non-
listed enterprises, Autenne (2013), ŮŢŨ. 358-359. łŨ. ޛŜŮŤŭ, Ņűŭŵ›şŶŨŜ Ņ›ŧŰŭŬ›Ŝ (2011),
ŮŢŨ. 5, ۛūŮŤ—ŢŜŴŮŤ 17 ŠŦŞ ›ŞŬŞšŢŜŠ—ŞůŞ řŨŨŴũ ůŚůūŦŴũ ŢťũŦŧŹũ ŧŴšŜŧŴũ.
280. Corporate Governance Guidance and Principles for Unlisted Companies in Europe , European
Confederation of Directors’ Associations, EcoDa, executive summary, ŮŢŨ. 7, 12.
281. Buysse Code: Corporate governance Recommendations for non-listed enterprises, ŮŢŨ. 5.
282. Corporate Governance Guidance and Principles for Unlisted Companies in Europe , European
Confederation of Directors’ Associations, EcoDa, executive summary, ŮŢŨ. 7.
283. Buysse Code: Corporate governance Recommendations for non-listed enterprises, ŮŢŨ. 5.