La presenza di un comitato rischi sembra però essere un mero placebo, come nota giustamente il Prof. Steven Davidoff, il quale rileva: «The Schumer bill seems to assume that independent directors with less familiarity than management can understand the risks associated with a company. It also assumes that every company, including a Tootsie Pop factory as well as a sophisticated financial institution, requires a risk committee.
Yet in many cases, management is not certain of the risk associated with their operations. How do we expect a part-time board to understand and manage this risk? Is this really necessary, or is it a form of false comfort and insurance?».
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