The European Commission has published a study, which considers directors' liability issues across Member States in a comprehensive way. The study includes a comparison Annex of each of the 27 Member State countries in the study, and Croatia which will become the 28th Member State of the EU on 1 July 2013.

The purpose of the study is to provide relevant information in a comprehensive manner to support the European Commission in determining its future policy making in this area.

The study looks at the organisation and structure of boards, substantive law on directors' duties, enforcement of duties, directors' duties and liability in the zone of insolvency and cross-border issues.