Information Des Aufsichtsrats by Patrick C. Leyens
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Information Des Aufsichtsrats

Information Des Aufsichtsrats


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About the Book

English summary: The information of the supervisory directors is a central factor for the efficient internal corporate governance of a German listed stock corporation. Patrick C. Leyens explores the economic and functional foundations of supervisory information. Drawing on a legal comparison to the English board of directors, he develops perspectives for strengthening the German supervisory board's information. The book deals in depth with management reporting, the rights of the supervisory board to obtain information from other sources as well as board organization and board operations that provide for an efficient information processing. The result is a comprehensive information system for the supervisory board. Its key elements are explained in detail with regard to the supervisory board's duties concerning the approval of the annual financial statements, the development of the company's strategy and the supervision of management in a hostile takeover. A series of draft amendments to the German Corporation Governance Code are attached as an annex. German description: Die Information des Aufsichtsrats ist die entscheidende Voraussetzung fur eine leistungsstarke interne Unternehmensuberwachung. Aus Sicht der Corporate Governance-Forschung erweist sich die Aufsichtsratsinformation zudem als zentraler Faktor im Wettbewerb mit dem europaisch und international vorherrschenden Board-Modell. Der Rollenwandel des Aufsichtsrats hin zu einem beratenden und mitunternehmerischen Uberwachungsorgan verlangt nach Neugewichtung der aktienrechtlichen Vorgaben und Ausgestaltung der Organisationsspielraume in Richtung eines informationsstarken Aufsichtsrats. Patrick C. Leyens liefert ein Gesamtkonzept der Aufsichtsratsinformation, das mit den internationalen Standards der Corporate Governance Schritt halten kann. Er erschliesst zunachst die okonomisch-funktionalen Grundlagen der Uberwachungsinformation. Im Rechtsvergleich zum englischen Board zeigt er sodann Perspektiven fur eine verbesserte Information des Aufsichtsrats auf. Die Ergebnisse werden zu drei Strategien verdichtet: An erster Stelle stehen die Vorstandsberichte und organisatorische Regelungen zur Starkung der Informationsbereitschaft des Vorstands. Zweitens werden die uber das traditionelle aktienrechtliche Verstandnis hinausreichenden Rechte und Pflichten des Aufsichtsrats zur eigeninitiativen und vorstandsunabhangigen Informationsbeschaffung dogmatisch abgesichert. Als Drittes werden die Voraussetzungen fur eine effiziente Informationsverarbeitung im Aufsichtsrat und seinen Ausschussen erarbeitet. Die Kernelemente des hieraus folgenden Gesamtsystems der Aufsichtsratsinformation stellt der Autor in drei paradigmatischen Uberwachungssituationen - Jahresabschlussprufung, Unternehmensplanung und feindliche Ubernahmen - vor. Die Ergebnisse legen Anderungen des Deutschen Corporate Governance Kodex nahe, die der Untersuchung in ausformulierter Form anhangen.
About the Author: Patrick C. Leyens, ist Juniorprofessor fur Zivilrecht und okonomische Analyse des Rechts an der Fakultat fur Rechtswissenschaft der Universitat Hamburg.


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Product Details
  • ISBN-13: 9783161491993
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 163 mm
  • No of Pages: 482
  • Series Title: German
  • Weight: 925 gr
  • ISBN-10: 3161491998
  • Publisher Date: 31 Dec 2006
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Sub Title: Okonomisch-Funktionale Analyse Und Rechtsvergleich Zum Englischen Board
  • Width: 242 mm


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