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This document discusses the roles and responsibilities of boards and senior management in corporate governance. It covers unitary and two-tier board structures, with unitary boards being more common in Anglo-American countries and two-tier boards more common in Europe. The two-tier structure separates the management board and supervisory board. It also discusses splitting the roles of chairman and CEO according to the Cadbury report to avoid concentrating power. The role of non-executive directors in provid

Author

Klein

Language

EN