Spain
Legal obligations and best practice recommendations for the structure, composition and role of Spanish listed companies board committees
Board committees play a key role in Spanish listed companies. The characteristics and needs of each listed company are different and they should be able to design their governance structures as they consider to be more appropriate.
To assist them with this task, this document provides an overview of (a) the rules, (b) good governance recommendations and (c) guidelines published by institutional investors and proxy advisors.