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Rechtsgrundlagen einer Pflicht zur Einrichtung einer Compliance-Organisation


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  • Meyer, Susanne
  • Fredrich, Jan
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    Im deutschen Recht ist weiterhin nicht vollständig geklärt, ob und in welchem Umfang Unternehmen verpflichtet sind, eine Compliance Organisation einzurichten. Eine solche zeichnet sich dadurch aus, dass einer organisatorisch verselbständigten Einheit die zukunftsorientierte Sorge für das gesetzmäßige Verhalten aller Unternehmensangehörigen ebenso anvertraut ist wie die Umsetzung und Erstellung interner Richtlinien. In bestimmten Branchen, insbesondere der Finanzbranche, aber auch dort, wo nach Auffassung des Gesetzgebers die unternehmerische Tätigkeit besondere Risiken der Rechtsverletzung beinhaltet, etwa im Bereich der Abfallwirtschaft, ist die Einrichtung einer Compliance-Organisation ausdrücklich vorgeschrieben. Wir sind der Auffassung, dass in anderen Branchen eine Verpflichtung zur Compliance-Organisation nicht besteht. Eine solche ist weder aus dem Gesellschaftsrecht noch aus dem Ordnungswidrigkeitenrecht oder dem Recht der Organhaftung abzuleiten. Auch der Deutsche Corporate Governance Kodex kann eine Rechtspflicht nicht begründen. Im Einzelfall allerdings besteht eine solche Pflicht, nämlich dann, wenn sich aus der Unternehmensstruktur ergibt, dass Rechtsverletzungen anders nicht begegnet werden kann. Das ist insbesondere der Fall, wenn bereits Rechtsverletzungen vorgekommen sind. -- Under German Law it is not entirely clear, whether companies are legally obliged to install a Compliance Organisation. Such organization confides the responsibility for the obedience to legal and internal rules to a compliance manager and his staff. Compliance organization means at the same time the commitment of the whole company to the task of implementing a culture of legality and ethical behavior of each member of the company. For some branches, the obligation to create such an organization is imposed by law. This is especially true for financial companies but also for companies whose business activity takes special risks such as the waste industry. We are of the opinion, that beyond these before mentioned branches, no general legal obligation to install a Compliance Organisation exists. In our working paper we check this with regulations in the fields of company law, the law on regulatory offences, rules on the responsibilities of members of the board of directors and the German Code on Corporate Governance. The obligation arises only from case to case if the structure of a company obviously is not sufficient in order to prevent the members of the company from breaching the law or internal regulations. This is especially true if breaches of law have already occurred. Then the obligation to install a compliance system may arise.

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    Paper provided by Institute of Management Berlin (IMB), Berlin School of Economics and Law in its series Working Papers with number 67.

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    Date of creation: 2012
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    Handle: RePEc:zbw:imbwps:67

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