Unternehmungsverfassung Und Spitzenorganisation: Führung Und Überwachung Von Aktiengesellschaften Im Internationalen Vergleich
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Die Debatte um eine zweckmä ige Ausgestaltung der Verfassung der Führung und Über- wachung von Aktiengesellschaften ist unter dem Druck einer stark gestiegenen Komple- xität und Dynamik unserer gesellschaftlichen und ökonomischen Entwicklung internatio- nal in Bewegung geraten. Vielfliltige Kritik wird an den rechtlichen Rahmenbedingun- gen, aber auch an der Ausformung der Spitzenorgane und ihrer Arbeitsweise geübt. Die 5. EG-Richtlinie, die die Unternehmungsverfassung von Aktiengesellschaften innerhalb der europäischen Gemeinschaft harmonisieren will, steht vor der Tür und ist bislang eher in einem Kreis von Experten diskutiert worden. Zwar ist der Rechtsrahmen des eigenen Landes weitgehend bekannt, dies gilt jedoch schon in sehr abgeschwächter Form für dessen praktische Umsetzung und die Verände- rung, die dieser im Laufe der Jahre unter dem Einflu des Umfeldwandels erlebt hat. Für die zunehmende Zahl international operierender Unternehmungen kommt die Auseinan- dersetzung mit teilweise recht unterschiedlichen rechtlichen aber auch kulturell gepräg- ten andersartigen Verhaltensweisen von Spitzenorganen anderer Länder hinzu. Diese Überlegungen haben die Verfasser veranIa t, in zwei breit angelegten Forschungs- projekten den rechtlichen Bedingungen und vor allem der praktischen Gestaltung von Spitzenorganen anhand von drei unterschiedlichen nationalen Grundmodellen nachzuge- hen: Dem bundesdeutschen zweistufigen Vorstands-/Aufsichtsratsmodell unter dem Ein- flu der Mitbestimmung, dem einstufigen Boardmodell US-amerikanischer Prägung und dem gleichfalls einstufigen Verwaltungsratsmodell schweizerischer Provenienz, beide ohne Mitbestimmung.
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