CGOV.13:6 - Bias-Annotation

This method assumes an identifiable corporation and a source of oversight and response powers. Actual board, shareholder, executive and supervisory arrangements vary. A concentrated-owner company can have different reporting and contest conditions from a listed company.

Measures can privilege short-term financial results and suppress consequences borne by other parties. Include those consequences when they bear on the undertaking, duties or decision. Access to information and opportunity to explain also affect whether an account is fair.