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Corporate Governance Shell What Occurred Case Study

It is almost certain that Enron shareholders would have ceased to continue investing in Enron had they been aware of the full significance of LJM. LJM, in its essence, entailed that Enron was far below that which it's displayed to the public and that likely its debts were more massive and its profits far less than those claimed. Investors, obviously, would not want to invest in a poorly performing company.

Even if Enron's profits were higher and debts lower than those that the company tried to conceal, the very fact that Enron was not transparent or straight in its dealings would have caused it to lose the trust and confidence of its shareholders deterring shareholders from affiliating themselves with Enron had they been aware of the existence of LJM.

5. Discuss weather potential whistleblowers should be encouraged to report their concerns of poor corporate governance. Should they report their concerns within or outside the organization

Whistleblowers should be encouraged to expose their concern of poor cooperate government, but, to prevent ramifications form occurring to them and to encourage their openness, they should be stimulated to do so under the cover of confidentiality. Shell, for instance, implemented a site where it encourages whistleblowers to expose their concerns. In this situation, however, even thoguh confidentiality can be assumed, whistleblowers can still be tracked and they can reveal their identity would they wish to do so. This may intimidate potential whistleblowers from stepping forward. It is best, therefore, that Shell insist upon the condition of anonymity for all respondents and that the site for whistleblowers be detached from its website (perhaps with link leading to a relevant website belonging to a relevant organization). .

Both internal and external complaints of the organization should be addressed.

Whistleblowers are often deterred from coming forward, particularly since they face enormous risk that includes being ostracized by friends and employers,...

More so, very often, their reports are not only incompletely followed through, but they are distrusted and their warnings neglected. For all these reasons, the world needs more organizations such as Transparency International, the global network that attempts to fight international corruption, established in 10 countries that are committed to protecting whistleblowers. (Transparency International)
References

Arping, H., & Sautner, B. (2010). "The Effect of Corporate Governance Regulation on Transparency: Evidence from the Sarbanes-Oxley Act of 2002." Papers.ssrn.com. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1561619. Retrieved 5/11/2012

Environment and Society. (2007)"Environment and Society -- Shell General Business Principles." Shell International B.V.

Fombrun, C. & Foss, C. 2004, 'Business ethics corporate response'. Corporate Reputation Review, 7, pp.284 -- 288

Healy, Paul M. & Krishna G. Palepu (Spring 2003). "The Fall of Enron" (PDF). Journal of Economic Perspectives 17 (2): 15.

http://www.webcitation.org/5tZ0YEF6T

Institute of Internal Auditions (2005). IIA Research SOX Looking at the Benefits." Theiia.org. http://www.theiia.org/research/research-reports/chronological-listing-research-reports/downloadable-research-reports/?i=248

Roslender, R. & Stevenson, J. 2009 'Accounting for people: a real step forward or more a case of wishing and hoping?' Critical Perspectives on Accounting, 20 (7), pp.855-869, ScienceDirect [Online].

Transparency Internationa. Towards greater protection of whistleblowers http://www.transparency.org/global_priorities/other_thematic_issues/towards_greater_protection_of_whistleblowers

Treanor, J. (31 May 2009). "Royal Dutch Shell to compensate shareholders for reserves scandal." guardian.co.uk (London: The Guardian). http://www.guardian.co.uk/business/2009/may/31/royal-dutch-shell-compensation-shareholders

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References

Arping, H., & Sautner, B. (2010). "The Effect of Corporate Governance Regulation on Transparency: Evidence from the Sarbanes-Oxley Act of 2002." Papers.ssrn.com. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1561619. Retrieved 5/11/2012

Environment and Society. (2007)"Environment and Society -- Shell General Business Principles." Shell International B.V.

Fombrun, C. & Foss, C. 2004, 'Business ethics corporate response'. Corporate Reputation Review, 7, pp.284 -- 288

Healy, Paul M. & Krishna G. Palepu (Spring 2003). "The Fall of Enron" (PDF). Journal of Economic Perspectives 17 (2): 15.
http://www.webcitation.org/5tZ0YEF6T
Institute of Internal Auditions (2005). IIA Research SOX Looking at the Benefits." Theiia.org. http://www.theiia.org/research/research-reports/chronological-listing-research-reports/downloadable-research-reports/?i=248
Transparency Internationa. Towards greater protection of whistleblowers http://www.transparency.org/global_priorities/other_thematic_issues/towards_greater_protection_of_whistleblowers
Treanor, J. (31 May 2009). "Royal Dutch Shell to compensate shareholders for reserves scandal." guardian.co.uk (London: The Guardian). http://www.guardian.co.uk/business/2009/may/31/royal-dutch-shell-compensation-shareholders
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