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Corporate Governance Kodizes

In: Sustainable Corporate Governance

Author

Listed:
  • Jens Magers

    (Rittershaus Rechtsanwälte Steuerberater PartG mbB)

  • Christina Eschenfelder

    (Rittershaus Rechtsanwälte Steuerberater PartG mbB)

  • Leo Krause-Wichmann

    (Rittershaus Rechtsanwälte Steuerberater PartG mbB)

Abstract

Zusammenfassung Im Bereich der Privatwirtschaft ist der Deutsche Corporate Governance Kodex (DCGK) anwendbar (§ 161 AktG). Für Unternehmen in öffentlicher Hand existieren unterschiedliche Kodizes, je nachdem, welche Körperschaft des öffentlichen Rechts Unternehmensträgerin ist. So gibt es Public Corporate Governance Kodizes der Länder oder der Gemeinden. Vor allem relevant ist der Public Corporate Governance Kodex des Bundes (PCGK), der für Beteiligungen des Bundes gilt und welcher als Grundlage der Governance Kodizes anderer Körperschaften des öffentlichen Rechts dient. In diesem Kapitel wird die rechtliche Verankerung und Funktionsweise der beiden Kodizes dargestellt. Größere Aufmerksamkeit werden der DCGK und insbesondere die Norm des § 161 AktG mit der darin verankerten Entsprechenserklärung erfahren (s. Abschn. 2.3). Vertiefte inhaltliche Fragen werden in diesem Kapitel nicht behandelt. Dies wird wegen der besseren Verständlichkeit in den nachfolgenden Kapiteln an den thematisch passenden Stellen geschehen.

Suggested Citation

  • Jens Magers & Christina Eschenfelder & Leo Krause-Wichmann, 2022. "Corporate Governance Kodizes," Springer Books, in: Sustainable Corporate Governance, chapter 2, pages 23-36, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-38684-9_2
    DOI: 10.1007/978-3-658-38684-9_2
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