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Die Haftung von Aufsichtsratsmitgliedern und nicht geschäftsführenden Direktoren by Philipp Lederer

Die Haftung von Aufsichtsratsmitgliedern und nicht geschäftsführenden Direktoren

by Philipp Lederer
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Book cover type: Hardcover
  • ISBN13: 9783110261028
  • Binding: Hardcover
  • Subject: N/A
  • Publisher: de Gruyter
  • Publisher Imprint: de Gruyter
  • Publication Date:
  • Pages: 282
  • Original Price: GBP 82.0
  • Language: German
  • Edition: N/A
  • Item Weight: 577 grams
  • BISAC Subject(s): Legal Education

Die deutsche Aktiengesellschaft folgt dem zweistufigen Verwaltungssystem mit Vorstand und Aufsichtsrat. Wesentliche Aufgabe des Aufsichtsrats stellt die �berwachung der Gesch�ftsf�hrung dar. Auch im internationalen Vergleich wird die interne Unternehmenskontrolle von Organmitgliedern �bernommen, die in die F�hrung des operativen Gesch�fts des Unternehmens nicht unmittelbar einbezogen sind. In Gro britannien und in den USA mit einstufigem Verwaltungssystem wird die Kontrolle der Unternehmensleitung durch nicht gesch�ftsf�hrende Direktoren (sog. non-executive bzw. outside directors) erf�llt. Das einstufige Verwaltungssystem mit nicht gesch�ftsf�hrenden Direktoren ist seit Einf�hrung der Europ�ischen Aktiengesellschaft (SE) auch in Deutschland eine Option.

Die Aktualit�t der Untersuchung wird verdeutlicht durch Wirtschaftsskandale und Unternehmenskrisen in j�ngerer Zeit, nicht zuletzt die Bilanzskandale zu Beginn des Jahrtausends und die Finanzmarktkrise. Kontrolldefizite gegen�ber der Gesch�ftsf�hrung werden h�ufig als miturs�chlich erachtet. Rechtsordnungs�bergreifend wird die Haftung von Aufsichtsratsmitgliedern und nicht gesch�ftsf�hrenden Direktoren intensiv diskutiert. Diese Publikation verfolgt das Ziel, aus rechtsvergleichender Betrachtungsweise einen Beitrag zu dieser Diskussion zu leisten.

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