The atlas's own cited source describes corporate governance only by its mechanisms and discusses governance concerns following the 1929 Wall Street crash, but names no year the practice or concept itself began, only later codification documents (the 1992 Cadbury Report, the OECD Principles from 1999, and the Sarbanes-Oxley Act of 2002).
What would resolve this A business-history source that identifies when corporate governance began as a distinct managerial or regulatory practice, rather than only the later codification documents that followed it.
OpenBusiness historyWikipedia, Corporate governance