Similarities Between Walmart And Costco's Corporate Governance

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Walmart and Costco are very similar in their board governance. When selecting new directors, Costco’s nominating and governance committee recommends candidates to the Board on the basis of skills, expertise, and knowledge (Costco 11). This is also how Walmart selects new members. Like Walmart, Costco has a mandatory orientation program for new directors to familiarize the directors with the business. Costco also does a self-evaluation of the board which like Walmart, is governed by the governance and nominating committee and focused on areas of improvement (Costco 11).
Their boards are similar in member size (Walmart with 12 and Costco with 13). Both companies also advocate for a separate CEO and Chairman. They also have a similar number of meetings per year (Walmart 6 and Costco 5) (Spencer 4). Both companies also utilize executive sessions and Costco, like Walmart, has at least two executive sessions a year for independent directors (Costco 11). Finally Costco also has a code of ethics that applies to all employees, directors and executives. They …show more content…

One of their differences relates to directors sitting on other company boards. While Walmart limits audit committee members from serving on more than two other audit committee boards, Costco does not have a policy limiting the number of boards on which a director can serve. A second difference relates to independence of board members.
While Walmart requires independence according to the NYSE, Costco requires independence according to NASDAQ. Walmart has a mandatory retirement age of 75 if a member as served for six years, but Costco does not believe in a retirement age. Their nominating and governance committee will decide when a member can no longer serve (Costco 11). The average age of a board member for Walmart is 56, which is 12 years younger than Costco. Costco’s members also serve seven years longer than Walmart’s members on average (Spencer

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