Órgano colegiado encargado de supervisar la gestión y dirección de la empresa. Sus funciones principales incluyen establecer las políticas generales, definir la estrategia a largo plazo, tomar decisiones clave y supervisar el desempeño de los altos ejecutivos, incluyendo al consejero delegado. Está compuesto por miembros que pueden ser internos o externos a la organización.
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