recommendations or direction to the highest governance body As provided by section 3 of the General Corporate Governance Policy, in order to encourage the informed and responsible participation of the shareholders at the General Shareholders’ Meeting, the shareholders are provided access to a Shareholder’s Guide, a document that standardises, further develops, adapts, and makes more specific the provisions of the Corporate Governance System concerning the exercise of shareholders’ rights in connection with the holding of the General Shareholders’ Meeting, as well as a voting and proxy-granting system.