Jean J. Du Plessis Bücher

This book offers an overview of the distinctive aspects of German business and enterprise law, focusing on the governance structures of German public limited companies, including the general meeting, management board, and supervisory board. It discusses necessary international reforms and examines the unique dynamics of the German two-tier board model, particularly the system of codetermination, which involves employee representation on supervisory boards of public and larger private companies. Recent legal developments in Europe are also addressed. The text emphasizes the critical roles of valuation and financial reporting at international, European, and German levels, presenting accounting as essential evidence of effective corporate governance. The book comprehensively explores the free enterprise system from a German viewpoint, setting it apart from other English-language works in this field. It not only covers German corporate law and governance in detail but also integrates international and European perspectives on these vital subjects. The intended audience includes researchers, practitioners, and anyone interested in the intricate yet fascinating realms of corporate law and governance.

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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.