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This book addresses the increasing overlap between Corporate Social
Responsibility (CSR) and law with a particular focus on company law
and corporate governance. What is the impact of CSR on company law
and corporate governance and, vice versa? How do these systems
impact on CSR? Do they enable, require or prevent the socially
responsible conduct of companies, for example, through corporate
theory, directors' duties or disclosure laws? What is the role of
shareholders and directors in the promotion of CSR?The theme of the
book ensures a sharing of ideas and experiences globally and
internationally for all jurisdictions to consider core legal and
social aspects of CSR.
The book is the first comprehensive consideration, since the UK
Cadbury Report recommended a voluntary Corporate Governance Code,
of the question whether Corporate Governance Codes are the most
effective way of ensuring adherence to good corporate governance
principles. There is no doubt that the idea of voluntary compliance
with good corporate governance practices, based on the principle of
'comply or explain', has captured the imagination of the world. It
is probably one of the best and most comprehensive examples of
'self-regulation' ever seen in any area where the society could be
affected significantly, for current purposes by
corporations.However, is this the most effective way of ensuring
that corporations act responsibly and adhere to good corporate
governance principles? Have these Codes really improved corporate
governance practices significantly? Is it time for a rethink and,
at least in certain areas, start to rely more on 'hard law' and
clearer expectations to ensure compliance? All these issues are
addressed in the book.
The book provides readers with an overview of the unique features
of German business and enterprise law and an in-depth analysis of
the organs of governance of German public limited companies
(general meeting, management board, supervisory board). In
addition, approaches for reforms required at the international
level are also suggested and discussed, including, among others,
the unique interplay and dynamics of the German two-tier board
model with the system of codetermination, referring to the
arrangement of employees sitting on the supervisory boards of
German public limited companies and private companies employing
more than 500 employees; also covered are significant recent legal
developments in Europe.The book highlights the core function of
valuation and financial reporting at the international, European
and German levels, with accounting as the documentary proof of good
corporate governance. Corporate governance encompasses the free
enterprise system, which is treated comprehensively in this book
from a German perspective. This distinguishes the book from other
books written in English in this subject area, not only because of
the comprehensive way it covers German corporate law and corporate
governance, but also because of the fact that it provides
international and European perspectives on these important
topics.The book is addressed to researchers, practitioners and
basically anyone with an interest in the complex, but intriguing
areas of corporate law and corporate governance.
This book addresses the increasing overlap between Corporate Social
Responsibility (CSR) and law with a particular focus on company law
and corporate governance. What is the impact of CSR on company law
and corporate governance and, vice versa? How do these systems
impact on CSR? Do they enable, require or prevent the socially
responsible conduct of companies, for example, through corporate
theory, directors' duties or disclosure laws? What is the role of
shareholders and directors in the promotion of CSR?The theme of the
book ensures a sharing of ideas and experiences globally and
internationally for all jurisdictions to consider core legal and
social aspects of CSR.
The book provides readers with an overview of the unique features
of German business and enterprise law and an in-depth analysis of
the organs of governance of German public limited companies
(general meeting, management board, supervisory board). In
addition, approaches for reforms required at the international
level are also suggested and discussed, including, among others,
the unique interplay and dynamics of the German two-tier board
model with the system of codetermination, referring to the
arrangement of employees sitting on the supervisory boards of
German public limited companies and private companies employing
more than 500 employees; also covered are significant recent legal
developments in Europe.The book highlights the core function of
valuation and financial reporting at the international, European
and German levels, with accounting as the documentary proof of good
corporate governance. Corporate governance encompasses the free
enterprise system, which is treated comprehensively in this book
from a German perspective. This distinguishes the book from other
books written in English in this subject area, not only because of
the comprehensive way it covers German corporate law and corporate
governance, but also because of the fact that it provides
international and European perspectives on these important
topics.The book is addressed to researchers, practitioners and
basically anyone with an interest in the complex, but intriguing
areas of corporate law and corporate governance.
The book is the first comprehensive consideration, since the UK
Cadbury Report recommended a voluntary Corporate Governance Code,
of the question whether Corporate Governance Codes are the most
effective way of ensuring adherence to good corporate governance
principles. There is no doubt that the idea of voluntary
compliance with good corporate governance practices, based on the
principle of ‘comply or explain’, has captured the imagination
of the world. It is probably one of the best and most comprehensive
examples of ‘self-regulation’ ever seen in any area where the
society could be affected significantly, for current purposes by
corporations.However, is this the most effective way of ensuring
that corporations act responsibly and adhere to good corporate
governance principles? Have these Codes really improved corporate
governance practices significantly? Is it time for a rethink and,
at least in certain areas, start to rely more on ‘hard law’ and
clearer expectations to ensure compliance? All these issues are
addressed in the book.
Corporate governance encompasses the free enterprise system, which
is treated comprehensively in this book from a German perspective.
This distinguishes the book from other books written in English in
this subject area, not only because of the comprehensive way it
covers German corporate law and corporate governance, but also
because of the fact that it provides international and European
perspectives on these important topics. This second edition is an
extensively revised and updated version of the first edition, in
particular with a view to the worldwide debt crisis. The authors
provide readers with an overview of the unique features of German
business and enterprise law and an in-depth analysis of the organs
of governance of German public limited companies (general meeting,
management board, supervisory board). In addition, approaches for
reforms required at the international level are also suggested and
discussed, including, among others, the unique interplay and
dynamics of the German two-tier board model with the system of
codetermination, referring to the arrangement of employees sitting
on the supervisory boards of German public limited companies and
private companies employing more than 500 employees; also covered
are significant recent legal developments in Europe. The book
highlights the core function of valuation and financial reporting
at the international, European and German levels, with accounting
as the documentary proof of good corporate governance. It also
expands the scope of the first edition by a treatment of the German
financial sector, global corporate finance and governance, and by
including a new chapter on compliance of corporate governance laws,
rules and standards in Germany. As far as comparative law is
concerned, new developments in the area of corporate governance in
the EU, the OECD Principles of Corporate Governance and corporate
governance in the US, the UK and Australia are covered. The book is
addressed to researchers, practitioners and basically anyone with
an interest in the complex, but intriguing areas of corporate law
and corporate governance.
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