Die Mitbestimmung als Gegenstand der aktuellen Corporate Governance-Diskussion in Deutschland
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Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 3,0, Justus-Liebig-Universität Gie en (Professur für Internationales Management, Rechnungswesen und Wirtschaftsprüfung ), Sprache: Deutsch, Abstract: Unternehmenszusammenbrüche deutscher Gro unternehmen, wie Mobilcom und Philipp Holzmann wie auch die feindliche Übernahme von Mannesmann durch Vodafone zeigten einen dringenden Reformbedarf der institutionellen Rahmenbedingungen für die Unternehmensführung und -kontrolle. So stellten u. a. die Fehlentscheidungen des Holzmann-Aufsichtsrats nach diversen Vorgängerkommissionen den Auslöser für die Einführung eines quasi-gesetzlichen Best-Practice-Kodexes (DCGK) im Februar 2002. Neben der Harmonisierung der Rechnungslegung hin zu IAS-Standards und der Konvergenz von IAS und USGAAP stellen insbesondere die gro en internationalen institutionellen Anleger (z. B. Pensionsfonds) eine weitere treibende Kraft zur Verbesserung der CG dar. Nach einer Studie von McKinsey sind diese bereit, für Unternehmen mit guter CG eine Prämie von bis zu 20 % zu zahlen. Aufgrund nationaler gesetzlicher Unterschiede, wie z. B. die international einzigartigen Form der deutschen gesetzlichen Mitbestimmung der Arbeitnehmer auf Unternehmensebene ist ein Vergleich der CG-Systeme problematisch. Deshalb wies der Vorsitzende der Regierungskommission DCGK, DR. CROMME, bereits 2001 implizit auf diesen dringenden Reformbedarf im deutschen Mitbestimmungsgesetz hin. Insofern beginnt diese Arbeit mit den Erläuterungen der Grundbegriffe zur CG und Mitbestimmung gefolgt von der detaillierten Betrachtung der Mitbestimmung in Deutschland und Europa in Kapitel 3. Die theoretischen und historischen Erklärungsansätze zur Mitbestimmung werden in Kapitel 4 erläutert, bevor ein Überblick über aktuelle Reformansätze der deutschen Mitbestimmung (z. B. zur Aufsichtsratsgrö e) erfolgt und Kapitel 6 eine Zusam-menfassung und einen Ausblick auf zukünftige Entwicklung
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