Vorstandsentlohnung deutscher Konzerne by Bernd Brandscheid
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Vorstandsentlohnung deutscher Konzerne

Vorstandsentlohnung deutscher Konzerne


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About the Book

Diplomarbeit aus dem Jahr 2010 im Fachbereich BWL - Allgemeines, Note: 2,4, Helmut-Schmidt-Universität - Universität der Bundeswehr Hamburg, Sprache: Deutsch, Abstract: Da sich besonders in wirtschaftlichen Krisenzeiten negative Schlagzeilen über Missmanagement häufen und der Ruf nach mehr Transparenz und Kontrolle wiederholt, ist es nicht verwunderlich, dass der Gesetzgeber auch vor dem Hintergrund der Öffentlichkeit verstärkt in die Führungsetagen von Unternehmen eingreift. Dabei wird intensiv über die Höhe der Vorstandsvergütung in Deutschland debattiert. Zweifelsohne ist diese Debatte und die damit häufig einhergehende negative Kritik von einer Atmosphäre bestehend aus Neid, Missgunst und politischem Klamauk umgeben. Vor diesem Hintergrund gelten sämtliche Fragen bezüglich der Vergütung von Vorständen als ein gesellschaftlich sensibles Thema. Dies schließt die Vergütungshöhe und -Struktur, die Pflicht zur Offenlegung, aber auch die Art der Festsetzung und Kontrolle der Entlohnung ein. Es existiert ein Regelwerk auf Basis der freiwilligen Selbstverpflichtung, der Deutsche Corporate Governance Kodex (DCGK). Dieser Kodex war für die spätere Gesetzgebung im Rahmen der Offenlegung von Vorstandsgehältern von entscheidender Tragweite. Ziel des Kapitels ist es, herauszufinden, inwiefern der Kodex konkret die daraus folgende Gesetzgebung beeinflusst hat und welchen Stellenwert er nach der Gesetzesnovelle besitzt. Den Kern der Arbeit bilden die beiden Gesetzesnormen bezüglich der Offenlegung und Angemessenheit von Vorstandsvergütungen sowie die empirische Analyse. Der Zielgedanke dieses Kapitels befasst sich mit der generellen Erläuterung der gesetzlichen Regelungen, der Reaktion der verschiedenen Akteure und den sowohl theoretischen als auch praktischen Problemen in der Anwendung. Es folgt eine Beurteilung des VorstOG als Zwischenfazit, bevor im weiteren Kapitel auf das im Sommer 2009 verabschiedete Gesetz zur Angemessenheit der Vorstandsvergütung (VorstAG) eingegangen w


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Product Details
  • ISBN-13: 9783640552818
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 154 gr
  • ISBN-10: 3640552814
  • Publisher Date: 19 Mar 2010
  • Height: 210 mm
  • No of Pages: 72
  • Series Title: German
  • Sub Title: Entwicklung der Angabepflichten und empirische Analyse 2008/09
  • Width: 148 mm


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