Corporate Governance und Compliance im internationalen Vergleich: Ausgestaltung von Anreiz- und Sanktionsmechanismen zur Einhaltung der Corporate Comp
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Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Unternehmensf�hrung, Management, Organisation, Note: 2,3, Universit�t Bayreuth (Rechts- und Wirtschaftswissenschaftliche Fakult�t), Veranstaltung: Corporate Governance und Compliance im internationalen Vergleich, Sprache: Deutsch, Abstract: W�hrend die Corporate Governance im Sinne einer Unternehmensverfassung Wettbewerbsnachteile, ausgel�st durch eine zu schwache Regulierung beklagt, wird die Diskussion um die CC von der Annahme einer �berregulierung durch den Staat getrieben. CC sieht auch in unbeabsichtigt regelwidrigem Verhalten von Mitarbeitern und Verst� en von Leitungs- und Aufsichtsorganen ein wirtschaftliches Risiko, sowohl f�r das Unternehmen, als auch f�r das Management. Jedoch wird die Auffassung vertreten, dass zumindest ein Teil des wirtschaftlichen Risikos durch entsprechende Compliance-Ma nahmen, wie z.B. Implementierung und Weiterentwicklung von Systemen zur prospektiven Risikofr�herkennung, Mitarbeiterschulungen oder Einrichtung eines Meldesystems vermieden werden kann (vgl. Hauschka 2007, 3). Im Zuge der Konkretisierung der Compliance-Funktion durch das EBK-Rundschreiben vom 27. September 2006 f�llt die Umsetzung von Compliance-Ma nahmen in den Verantwortungsbereich der Gesch�ftsf�hrung (vgl. EBK-Rundschreiben 2006, RZ 81; RZ 97). Dies hat den Auf- bzw. Ausbau der Compliance-Abteilungen in deutschen Unternehmen zur Folge. Der Fokus dieser Arbeit soll nun darauf liegen, welche Anreize geschaffen bzw. Sanktionen verh�ngt werden sollten, um die Einhaltung der CC sicherzustellen. Dazu wird zun�chst die Notwendigkeit von Anreiz- und Sanktionssystemen zur Einhaltung der CC herausgestellt (Kapitel 2). Daran anschlie end werden M�glichkeiten zur Ausgestaltung von Anreiz- (Kapitel 3) und Sanktionssystemen (Kapitel 4) beschrieben, w�hrend nachfolgend Grenzen der Anreiz- und Sanktionssysteme aufgezeigt werden (Kapitel 5). Ein internationaler Vergleich soll im Fazit aufgegriffen werden und die Arbeit mit ei
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