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1 สร ปพะฒนาการด านการก ากะบด แลก จการในต างปร เทศ ไตรมาสท 3 ป 2551 ศ นย พะฒนาการก ากะบด แลก จการบร ษะทจดท เบ ยน ก ก ก ก ก ก ก ก New York Stock Exchange (NYSE) ก ก ก ก ก ก ก ก ก ก 21 ก 2 ก - ก ก ก ก กก ก ก ก 100, ,000 ก ก ก ก US SEC ก ก ก ก ก 60, ,000 - ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก 3 ก NASDAQ ก ก ก US SEC ก ก American Stock Exchange ก ก ก ก US SEC ก 1
2 ก 1. ก IFRS ก ก ก ก ก US SEC ก roadmap ก International Financial Reporting Standard (IFRS) ก US GAAP ก ก ก ก 2 3 ก US SEC ก ก ก ก ก ก ก 2. Advisory Committee US SEC ก ก ก ก Advisory Committee US SEC ก US SEC 25 ก ก ก ก ก ก ก Advisory Committee 5 ก 1. ก ก US SEC - Advisory Committee Executive summary ก US SEC ก 2. ก ก ก - Advisory Committee ก ก ก ก Financial Accounting Standards Board (FASB) Financial Accounting Foundation (FAF) 3. ก ก - Advisory Committee ก ก ก ก ก ก ก Advisory Committee ก ก ก ก off-balance sheet ก 4. ก ก ก - Advisory Committee FASB ก ก ก ก ก ก ก 5. ก ก ก ก - Advisory Committee ก ก ก ก ก ก ก ก ก ก 2
3 ก ก 1. ก ก Option CalPERS ก 10 ก 2551 ก ก ก CalPERS William McGuire CEO UnitedHealth Group ก ก Option ก ก ก CalPERS ก ก ก ก ก 895 William McGuire ก 30 ก กก option William CalPERS ก ก William ก ก ก ก class action lawsuit CalPERS ก CalPERS ก 1.5 ก ก ก กก ก CEO ก ก กก ก ก ก ก 2. ก ก CEO ก 3 ก 2551 US SEC ก CEO Kellog Brown & Root Inc Albert Jackson Stanley ก ก กก 10 กก 6 ก 4 ก ก Foreign Corrupt Practices Act (FCPA) ก ก Stanley ก ก ก ก ก ก ก US SEC ก ก ก ก ก ก ก FCPA Stanley ก ก
4 3. US SEC ก ก ก ก ก ก ก 30 ก ก 2551 US SEC ก Pax World Management ก ก ก ก ก ก ก ก ก ก ก ก ก 10 ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก 8 ก ก ก ก ก Pax World ก ก ก ก ก ก ก 500, US SEC ก ก กก ก 25 ก ก 2551 US SEC U.S. District Judge ก ก DRS Technologies American Power Conversion กก 1 ก ก ก ก ก ก ก Call Option ก 3 ก US SEC ก ก 2.1 ก Christian De Colli ก ก U.S. District Judge ก ก US SEC 5. US SEC ก ก ก CEO Enron Energy Services 27 ก ก 2551 US SEC ก Lou L.Pai ก ก CEO Enron Energy Services Enron ก Enron Lou L.Pai Enron ก ก 4
5 Lou L.Pai ก ก ก ก ก 5 ก กก ก ก US SEC broker ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก US SEC ก E*Trade ก Internet ก ก ก ก ก ก ก ก 65, US SEC ก ก ก ก ก ก ก ก ก ก E*Trade ก 1 ก ก ก 7. Financial Services Authority (FSA) ก Credit Suisse 5.6 FSA Credit Suisse 5.6 กก กก FSA Credit Suisse ก ก ก 2008 ก 19 ก 2008 ก ก ก asset-backed securities ก 2.65 Credit Suisse กก FSA 2 1. ก ก ก ก ก ก ก 2 ก ก ก Margaret Cole ก Enforcement ก FSA ก ก ก ก ก ก ก 5
6 Whistle Blower ก ก ก ก ก ก ก ก Swiss (SWX) ก SWX ก ก ก ก Website SWX ก ก ก ก ก SWX ก ก ก ก ก ก ก ก ก ก SWX ก SWX ก ก 1. NYSE Euronext 2009 CEO Report NYSE Euronext ก Opinion Research Corporation ก CEO NYSE Euronext CEO ก ก ก ก 4 ก CEO ก ก CEO ก Internet ก 254 ก 20 ก 72 CEO ก 15 ก 6 4 ก CEO 90 ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก CEO กก 80 ก 6
7 CSR : o ก ก CEO ก ก ก ก 2 CEO 63 ก ก ก ก CEO ก ก ก ก ก ก o 33 CEO ก ก ก o 30 ก ก ก ก ก o CEO 35 ก ก ก ก ก 3 ก ก ก ก ก ก ก ก o ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก : o 30 CEO ก ก ก ก ก ก ก ก ก CEO 22 CEO ก ก ก กก ก ก ก ก ก o CEO 63 ก ก ก ก ก 3 ก ก ก ก ก ก ก ก ก ก ก กก (Free Cash Flow) ก ก ก CEO ก ก ก ก ก ก ก 7
8 ก o ก ก 3 ก CEO 70 ก Sarbane-Oxley Act ก ก ก ก ก ก ก ก ก ก ก 47 CEO ก section 404 ก ก ก ก ก ก Sarbane-Oxley Act ก ก ก section 404 ก ก ก o CEO ก 50 CEO ก 21 ก ก ก Sarbane-Oxley Act ก o ก Sarbane-Oxley Act 95 CEO ก ก ก ก 75 CEO ก ก CEO ก ก ก ก ก ก o CEO ก ก ก ก ก ก ก CEO 90 ก ก ก 2. ก ก FTSE 100 ก ก ก ก ก ก ก EIRIS (Ethical Invesment Research Service) FTSE100 Snapshot: Trends in ESG performance ก ก ก ก ก ก ก ก (Environmental, Social & Governance: ESG) ก FTSE ( ) FTSE100 ก ESG ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก 8
9 ก ก ก ก ก ก FTSE100 ก ก ก ก ก ก ESG ก ก ก ก ก ก ก ก ก ก ก ก ESG ก ก ก ก 1. : ก ก 3 ( ) ก ก ( กก 80) ก ( กก 70) ก ก ก กก ก ก ก ก ก ก ก 5 ( ก ) ก ก ก ก ก ก ก ก 33 ก 2. : ก ก ก ก ก ก ก ก 2 ก ก 14 ก ก ก ก 5 ก ก ก ก
10 ก ก ก ก ก ก ก ก ก ก ก ก ก ( 70 ) ก กก ก ก ก ก ก ก ก ก ก ก ก : FTSE 100 ก ก ก ก ก ก ก ก ก ก ก CEO ก ก ก ก ก ก ก ก ก ก 99 ก ก ก ก ก ( ก ) 23 ก ก ก ก ก ก ก กก 1 3 ก ก 16 ก ก ก 3 ก ก กก ก ก ก ก (UK Combined Code) 4. : ก ก ก ก ESG ก ก ก 10
11 3. Board of Directors Responsiveness to Shareholders: Evidence from Shareholders Proposals Yonca Ertimur (Duke University), Stephen Stubben (The University of North Carolina at Chapel Hill) Fabrizio Ferri (Harvard Business School) ก ก ก ก ก ก ก ก กก 50 (Majority Vote) advisory non-binding proposal ก ก ก ก ก ก ก ก 620 ก S&P ก ก ก ก ก ก ก ก ก ก ก ก ก ก กก ก ก ก ก ก ก ก ก ก ก ก ก ก 2 ก ก ก ก ก ก ก ก o ก ก ก ก ก ก ก ก ก CalPERS ก ก ก กก ก กก ก ก ก ก ก ก ก ก ก ก ก ก 70 ก ก ก ก ก กก ก o ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก กก 11
12 o ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก o ก ก ก - ก ก ก ก ก ก กก ก ก ก ก ก ก ก ก ก ก ก ก Institutional Shareholders Services (ISS) ก ก ก o ก - ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก ก Focus List CalPERS ก ก ก ก ก ก 12
ก (Shenzhen Stock exchange : SZSE) China Securities Depository and
สร ปพะฒนาการด านการก ากะบด แลก จการในต างปร เทศ ไตรมาสท 2 ป 2551 ศ นย พะฒนาการก ากะบด แลก จการบร ษะทจดท เบ ยน ก ก ก ก 1. ก ก ก ก ก ก (Shenzhen Stock exchange : SZSE) China Securities Depository and Clearing
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