Difference between revisions of "Administrative Management and Supervisory Bodies"

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(Created page with "== Definition == '''Administrative Management and Supervisory Bodies'''. The governance bodies with the highest decision-making authority in the undertaking including its comm...")
 
 
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== Definition ==
 
== Definition ==
'''Administrative Management and Supervisory Bodies'''. The governance bodies with the highest decision-making authority in the undertaking including its committees. If there are no administrative, management or supervisory body of the undertaking, the CEO, and if such function exists, the deputy CEO, should be included. In some jurisdictions, governance systems consist of two tiers, where supervision and management are separated. In such cases, both tiers are included under the definition of administrative, management and supervisory bodies.
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'''Administrative Management and Supervisory Bodies'''. The governance bodies with the highest decision-making authority in the undertaking including its committees.  
  
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If there are no administrative, management or supervisory body of the undertaking, the CEO, and if such function exists, the deputy CEO, should be included. In some jurisdictions, governance systems consist of two tiers, where supervision and management are separated. In such cases, both tiers are included under the definition of administrative, management and supervisory bodies.
  
  
 
[[Category:ESRS Glossary]]
 
[[Category:ESRS Glossary]]

Latest revision as of 16:41, 11 May 2023

Definition

Administrative Management and Supervisory Bodies. The governance bodies with the highest decision-making authority in the undertaking including its committees.

If there are no administrative, management or supervisory body of the undertaking, the CEO, and if such function exists, the deputy CEO, should be included. In some jurisdictions, governance systems consist of two tiers, where supervision and management are separated. In such cases, both tiers are included under the definition of administrative, management and supervisory bodies.