Abstract

BRIOZZO, Anahí; ALBANESE, Diana  and  LOPEZ, M. de los Ángeles. Evolution of the Board of Directors in Argentine Corporate Governance. Investig. adm. [online]. 2024, vol.53, n.133, 00010.  Epub May 20, 2024. ISSN 2448-7678.  https://doi.org/10.35426/iav53n133.10.

The aim of this paper is to study the evolution of the disclosure requirements of information on the board of directors for issuers of shares in the Argentine capital market. The research methodology used is qualitative, using documentary analysis as a data collection technique. A comparative study is carried out on the responsibilities and functions of the administrative body under different regulations of the Corporate Governance Code. The practical application of these requirements is analyzed with a case study. Through qualitative content analysis, nine relevant categories are identified: strategic role, control role, risk management, performance evaluation and formal organization, composition, selection and succession, training, chairman of the board and corporate secretary, and remuneration.

Keywords : Governance; Board of Directors; Regulatory Changes; Corporate Governance Code; Content Analysis; Argentina Case.