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Abstract(s)
Os administradores não executivos ocupam um lugar relevante na gestão e fiscalização das sociedades anónimas. Esta dissertação visa clarificar a sua importância, papel e responsabilidades a nível jurídico, mas também com atenção para os aspetos mais pertinentes de gestão e estratégia empresarial. Com efeito, é fundamental determinar o âmbito do conceito e concluir quem são os administradores não executivos. Para além disso, é indispensável aprofundar algumas das vantagens e desvantagens que a sua implementação pode oferecer às sociedades. Algumas destas questões estão diretamente concatenadas com as características pessoais de quem vai ocupar esse cargo. Ao longo deste estudo, serão apontadas algumas das mais importantes. O caso da comissão de auditoria será explorado com particular atenção. Os seus membros ganham o estatuto de fiscalizadores, mas não perdem totalmente o de administradores, apontando para o que poderá ser uma autofiscalização. Por isso, pretende-se saber qual a sua posição dentro do conselho de administração, no que toca ao processo de tomada de decisão e à sua responsabilidade.
Non-executive directors occupy an important place in subjects like management and surveillance of private companies limited by shares. This dissertation intends to clarify the importance, role and responsibilities of this figure, from a legal point of view, but also from a Corporate Strategic point of view. That being said, it is fundamental to determine the meaning of the concept and conclude who are the non-executive directors. It is essential to look into some of the advantages and disadvantages that non-executive directors can offer to companies, knowing that some of these them are directly associated with the personal traits of who is going to occupy that role. The audit committee will be explored with the most attention. Its members get the status of inspectors, but don’t lose the status of directors completely, which could mean “selfsurveillance”. For that reason, it is fundamental to know which is their position inside the board, when they are taking decisions, but also how they are held accountable.
Non-executive directors occupy an important place in subjects like management and surveillance of private companies limited by shares. This dissertation intends to clarify the importance, role and responsibilities of this figure, from a legal point of view, but also from a Corporate Strategic point of view. That being said, it is fundamental to determine the meaning of the concept and conclude who are the non-executive directors. It is essential to look into some of the advantages and disadvantages that non-executive directors can offer to companies, knowing that some of these them are directly associated with the personal traits of who is going to occupy that role. The audit committee will be explored with the most attention. Its members get the status of inspectors, but don’t lose the status of directors completely, which could mean “selfsurveillance”. For that reason, it is fundamental to know which is their position inside the board, when they are taking decisions, but also how they are held accountable.
Description
Keywords
Corporate governance e gestão Administrador Administrador não executivo Comissão de auditoria Obrigação de vigilância Corporate governance and management Director Non-executive director Audit comitee Surveillance obligation