Gartner Research

SOX and 'EuroSOX' Are as Similar as They Are Different

Published: 01 April 2008

ID: G00155812

Analyst(s): Carsten Casper


European compliance officers wonder what SOX Act-like legislation in Europe will mean for them. Between SOX and the European version that some call "EuroSOX," there are as many similarities as there are differences; the impact will not be the same.

Table Of Contents
  • Overview
  • Introduction
  • Why They Aren't the Same
    • Different Speed — Big Bang vs. Evolutional Change
    • Different Complexity — Diverse and Multilevel Legal System in Europe
    • Different Approach to Compliance
    • Differences in the Details
  • Why They Are the Same
    • Similar Objectives — Transparency and Accountability
    • Similar Problems — Broad Legislation, Little Guidance
    • Similar Outreach — Follow the Rules Even If You Don't Have to
  • Why It Does Not Matter
    • Lessons to Be Learned From SOX
    • What You Need to Know

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