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German Corporate Governance in International and European Context

  • Jean J. du Plessis
  • Bernhard Großfeld
  • Claus Luttermann
  • Ingo Saenger
  • Otto Sandrock

Table of contents

  1. Front Matter
    Pages I-XIII
  2. Jean du Plessis, Bernhard Großfeld
    Pages 1-7
  3. Jean du Plessis, Ingo Saenger
    Pages 9-36
  4. Jean du Plessis, Ingo Saenger
    Pages 37-64
  5. Jean du Plessis, Ingo Saenger
    Pages 65-110
  6. Jean du Plessis, Otto Sandrock
    Pages 111-144
  7. Otto Sandrock, Jean du Plessis
    Pages 145-175
  8. Back Matter
    Pages 257-276

About this book

Introduction

The global economy brings us into a new world of legal players and legal transac- 1 tions. Corporations from many countries and divergent cultural backgrounds - come our partners for business and investment. Therefore, it is indispensable to know the main principles of other countries’ corporate governance structures. Some remarkable developments have taken place in the European Union (EU) in recent times: the EU now comprises 27 Member States after Cyprus and several other Eastern and Southeastern European States became members in 2004 and with Romania and Bulgaria joining the EU in January 2007. Company law h- monisation is once again high on the agenda of the EU; the first European C- panies (SE) started to do business at the end of 2004; and every day more and more cross-border trade takes place within the EU. This book aims to provide the reader with a basic understanding of the German corporate governance system. It offers an overview of German corporations law and explains the interrelationship among the various organs required for German public corporations. It also gives an overview of recent corporate governance - velopments in Germany. The German system of employee codetermination and its future is dealt with in detail, while we also focus on accounting as the docum- tary proof of good corporate governance.

Keywords

Codetermination Corporate Governance European Accounting/Financial Reporting European Union (EU) German Corporate Governance German corporations/company law Governance International business law OECD

Authors and affiliations

  • Jean J. du Plessis
    • 1
  • Bernhard Großfeld
    • 2
  • Claus Luttermann
    • 3
  • Ingo Saenger
    • 4
  • Otto Sandrock
    • 5
  1. 1.Deakin UniversityGeelongAustralia
  2. 2.MuensterGermany
  3. 3.Chair of International Bussiness LawCatholic University of Eichstaett-IngolstadtIngolstadtGermany
  4. 4.University of MuensterMuensterGermany
  5. 5.MuensterGermany

Bibliographic information