Moreover, it also contains the obligation for listed companies to issue a corporate governance statement. The directives on takeovers (Directive 2004/25/EC), transparency of listed companies (Directive 2004/109/EC), shareholders' rights (Directive 2007/36/EC), market abuse Directive (2003/6/EC) and audit Directive (2006/43/EC) shape the corporate governance landscape in the EU.
Ces dispositions se trouvent dans les textes suivants: directive sur les OPA (2004/25/CE), directive sur la transparence des sociétés cotées (2004/109/CE), directive sur les droits des actionnaires (2007/36/CE), directive sur les abus de marché (2003/6/CE) et directive sur l'audit (2006/43/CE).