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Einflsse der internationalen Corporate Governance-Diskussion auf die berwachung der Geschftsfhru

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Springer Nature
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9783835000575
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Seit einigen Jahren gibt es erhebliche Reformbestrebungen zur Verbesserung der Corporate Governance, die sich mageblich auf das deutsche System der Unternehmensberwachung auswirken. Neben den Manahmen zur Umsetzung des Berichts der Regierungskommission "Corporate Governance" im deutschen Gesellschaftsrecht wie auch im Deutschen Corporate Governance Kodex sind insbesondere die Vorgaben seitens der Europischen Kommission hervorzuheben. Thies Lentfer prsentiert einen berblick ber die aktuellen Anstze zur Verbesserung der Geschftsfhrungsberwachung durch die Erweiterung der Aufgaben des Aufsichtsrates sowie zur Fortentwicklung seiner Organisation. Er analysiert das Potenzial einer Professionalisierung des Aufsichtsrats, um den zwischen diesem und den Aktionren bestehenden Principal-Agent-Konflikt zu reduzieren, und modelliert ein detailliertes Konzept zur Etablierung und Durchfhrung der Selbst-Evaluation des Aufsichtsrats. Praxisrelevante Checklisten zur Durchfhrung des Selbst-Audit sowie fundamentale Grundstze der Aufsichtsrats-Evaluation zur Aufnahme in den Deutschen Corporate Governance Kodex runden die Arbeit ab.

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