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An empirical examination of the content and composition of Board Charters

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  • Chris Bart

Abstract

This article presents the findings from an exploratory empirical research investigation that assessed the content of selected Board Charters for 118 publicly traded companies listed on the TSX/S&P Composite Index. The Board Charter is considered to be the starting point in a Board's quest for creating a state of good governance within its organisation. However, the specific content of what a Board Charter actually contains has largely remained a mystery. The current study, therefore, was designed to identify what a typical Board Charter looks like as well as determine the frequency with which various Board Charter elements are contained in them. Interestingly, this is the first study of its kind to shed light on the nature and content of this often confidential document which has only recently come into greater use.

Suggested Citation

  • Chris Bart, 2006. "An empirical examination of the content and composition of Board Charters," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 2(3/4), pages 198-216.
    • Handle: RePEc:ids:ijbget:v:2:y:2006:i:3/4:p:198-216
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