voluntary adherence to these principles by corporate directors and management and by the accounting firms retained to serve American corporations.The Business Roundtable continues to believe that the most effective way to enhance corporate governance is through conscientious and forward-looking action by a business community that focuses on generating long-term stockholder value with the highest degree of integrity.The principles discussed here are intended to assist corporate management and boards of directors in their individual efforts to implement best practices of corporate governance, and also
to serve as guideposts for the public dialogue on evolving governance standards.