The OECD Principles of Corporate Governance states: “Corporate governance involves a set of relationships between a company's management, its board, its shareholders and other stakeholders", and aims to create, develop and sustain strong and competitive businesses.

As a set of principles, corporate governance is in fact a matter of self-regulation: it is not limited to the application of the provisions required by law, but is based on the voluntary acceptance and application of rules understood as best practices. Based on these rules, the management is exercised, monitored and controlled, the corporate functions are performed, the relations with the shareholders and the external agents (shareholders, suppliers, customers, public administration, etc.) that are interconnected with the company are formed, the goals are achieved, and existing or potential risks can be identified and be managed.