Abusive related party transactions – where a party in control of a company enters into a transaction to the detriment of non-controlling shareholders - are one of the biggest corporate governance challenges facing the Asian business landscape. This Guide provides policymakers, enforcement authorities, private institutions, shareholders and other stakeholders with options for monitoring and curbing such abusive related party transactions, focusing on disclosure and the board/shareholders approval system. It also looks into the role of auditors and independent directors