FRANCE
Belgium
Germany
Paris
France
Switzerland
Law and Practice Contributed by: Jean-Christophe Devouge and Kaïs Boussadia Aurès
Italy
Spain
Contents 1. Corporate Governance Requirements p.224 1.1 Corporate Forms and Governance Requirements p.224 1.2 Corporate Governance Legislation and Regulation p.224 1.3 Companies With Publicly Traded Shares p.225 1.4 Stock Exchange Requirements Developments p.226
5. Corporate Reporting and Disclosures p.235 5.1 Financial Reporting Requirements p.235 5.2 Corporate Governance Arrangement Disclosure p.236 5.3 Incorporation and Registration p.236 5.4 Global Anti-Money Laundering p.236 6. Audit, Risk and Internal Controls p.237 6.1 External Auditors p.237 6.2 Risk Management and Internal Controls p.237 7. Environmental, Social and Governance p.237
2. Corporate Management p.226 2.1 Principal Bodies or Functions p.226 2.2 Types of Decisions p.227 2.3 Decision-Making Processes p.228 3. Directors and Officers p.229
7.1 ESG Requirements p.237 7.2 ESG Developments p.239 8. Artificial Intelligence p.240 8.1 Board Oversight of AI p.240 8.2 AI Use-Related Risks p.240
3.1 Board Structure p.229 3.2 Board Members p.229 3.3 Board Composition p.230 3.4 Appointment and Removal of Directors/Officers p.230 3.5 Independence of Directors p.231 3.6 Legal Duties of Directors/Officers p.231 3.7 Responsibility/Accountability of Directors p.231 3.8 Breach of Directors’ Duties p.231 3.9 Other Claims/Enforcement Against Directors/ Officers p.232 3.10 Payments to Directors/Officers p.232 4. Shareholders p.233 4.1 Companies and Shareholders p.233 4.2 Role of Shareholders p.233 4.3 Shareholder Meetings p.234 4.4 Shareholder Claims p.235 4.5 Shareholders in Publicly Traded Companies p.235
8.3 Liability Exposures Arising From AI Use p.240 8.4 Key Disclosure Requirements for AI Use p.240
222 CHAMBERS.COM
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