Abstract: In todays business world, due to the globalization of the world market, in which multinational companies take precedence, the function of corporate governance is gaining an increasing role. The need for corporate governance is necessary in order to separate the two segments of the company, namely: ownership structure, on the one hand, and corporate governance, on the other hand. Also, due to the globalization of the world market, the integration of large organizational systems is frequent. In such cases, a large number of interest groups appear as stakeholders, such as: shareholders, supervisory boards, various committees, employees, business associates and others.