Europejski Urząd Nadzoru Bankowego, Raport końcowy dotyczący projektu wytycznych w sprawie zarządzania wewnętrznego na podstawie dyrektywy 2013/36/UE

In recent years, internal governance issues have received increased attention from various international bodies. Their main aim has been to correct institutions’ weak or superficial internal governance practices, as identified during the financial crisis. Recently, there has been a greater focus on conduct-related shortcomings, including compliance with the framework to prevent money laundering and terrorist financing and activities in offshore financial centres.

Sound internal governance arrangements are fundamental if institutions, individually and the banking system they form, are to operate well. Directive 2013/36/EU, as amended by Directive2019/878/EU, reinforces the governance requirements for institutions and in particular, stresses the responsibility of the management body for sound governance arrangements; the importance of a strong supervisory function that challenges...