Course FMF 216 · Year II · Summer 2025-2026

Corporate Governance in the European Union organizational culture and ethics

Compulsory course in Taxation and financial management, taught by Oana Raluca Ivan.

This course page is from 2025-2026 and is archived.
See this course for the current academic year

Overview

Lecturer
Oana Raluca Ivan
Seminar tutor
Oana Raluca Ivan
Type of course
Compulsory
Language of instruction
English
Erasmus language
English
Domain
Finance - Masters
Field of study
Taxation and financial management
Form of education
Full-time
Form of instruction
Class / Seminary
Credit awarded by
Grade
Teaching methods
Lecture, conversation, exemplification.
Entry requirements
None

Aims

Develop advanced theoretical and analytical understanding of corporate governance models, mechanisms, and stakeholder relations within the EU framework.

Explore the interaction between EU legislation, directives, and soft-law instruments shaping corporate behavior, board structures, shareholder engagement, and disclosure obligations.

Enhance the ability to critically assess and compare governance practices across EU member states and other major jurisdictions.

Foster awareness of sustainability and ESG integration as central components of modern European corporate governance.

Cultivate applied skills in evaluating, designing, and recommending corporate governance policies and practices through case-based and problem-solving approaches.

Course contents

This course explores the institutional, legal, and practical aspects of corporate governance within the European Union. It examines how EU legislation, directives, and soft law mechanisms shape governance structures, transparency, accountability, and shareholder rights in European corporations. The course integrates both theoretical frameworks and real-world corporate case studies, with emphasis on sustainability, ESG principles, and cross-border corporate practices. 

Course Objectives

By the end of this course, students will be able to:

  1. Understand the key theories and models of corporate governance and their evolution in the EU context.

  2. Analyze the European regulatory framework governing companies, boards, shareholders, and stakeholders.

  3. Evaluate corporate governance practices across EU member states and in comparison to other global systems.

  4. Assess the impact of EU directives and regulations on transparency, risk management, and sustainability.

  5. Apply governance principles to case studies of European corporations, focusing on ethics, accountability, and ESG integration.

Learning outcomes

Students will be able to:

  • Interpret and critically assess EU corporate governance legislation 

  • Discuss challenges related to cross-border corporate governance, mergers, and institutional investors.

  • Formulate policy recommendations and corporate governance improvement plans.

Assessment

Study case 50%, Papers presented 50%

Recommended reading

Corporate Governance: Principles, Policies, and Practices
Tricker, B.
Oxford University Press, OXFORD, 2022 · all
International Corporate Governance: A Comparative Approach
Clarke, T
Routledge, lONDON, 2020 · all
Corporate Governance and Accountability
Solomon, J
Wiley, sAN fRANCISCO, 2021 · ALL