The Hawkamah Journal issue 02/2013 | Page 33

REFLECTIONS ON GULF CORPORATE GOVERNANCE Across the world there is great diversity in corporate governance arrangements, with their respective strengths and weaknesses. At best they are tailored responses to local circumstances designed and evolved to ensure that generally accepted corporate governance principles are applied. While the principles have wide acceptance, the means to apply these principles vary according to local culture, laws and regulations. At worst, in some parts of the world, corporate governance is so light touch that it is largely or partially ineffective. In this article we examine some of the characteristics of boards of quoted companies in the Gulf region in comparison with elsewhere, attempting to identify their strengths and weaknesses, and having regard to local circumstances. Composition of Boards A significant difference of approach is between countries that rely on unitary boards, usually comprising non- Reflections on Gulf Corporate Governance ‘There is a growing recognition that the world is complex, and cultural diversity creates a need to deal with people on their own terms. In earlier times, many decision makers, embracing neoclassical principles, believed that economic reactions are universal and rational. …Today, however, the ability of culture to trigger unique responses is being recognised …’ 1 executive as well as executive directors, and those with two-tier board structures. One example of the latter is the German supervisory board above the management board where the supervisory board comprises at least twenty non-executive members including worker representatives on the principle of ‘co-determination’. In other countries where there is no requirement for two-tier boards, they may be optional. If a company has a single, unitary board, the CEO is nevertheless likely to make use of an executive committee (EXCO) to assist in running the business, resulting informally in an arrangement which resembles a two-tier structure in some respects. This may be an important part of the CEO’s approach to managing the business. In many companies across the world with unitary boards, the CEO uses the EXCO prior to each board meeting to ensure that the executive is ready for the board meeting and that all of the executive board members ‘sing from the same hymn sheet’ at the board meeting. The Article by Professor Andrew Chambers 1Walle, 33 A.H. (2013) Rethinking Business Anthropology, Greenleaf Publishing, UK. Hawkamah issue02 56pages.indd 33 9/19/13 10:08 AM