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Risikomanagement und Compliance in der Genossenschaft

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  • Schmidt Bernd

    (ist Rechtsanwalt bei Bird & Bird LLP in München, er promovierte zum Thema Compliance in Kapitalgesellschaften am Lehrstuhl von Prof. Dr. Taeger in Oldenburg)

  • Seegmüller Benjamin

    (ist Senior Consultant bei etvice Holding AG in Hamburg, er promovierte zum Thema Einrichtung und Prüfung eines Risikofrüherkennungs- und Überwachungssystems in der Genossenschaft, ebenfalls am Lehrstuhl von Prof. Dr. Taeger)

Abstract

Risk management and compliance issues have become an integral part of the management agenda of large joint stock companies. They result from sector specific regulations of banks and insurance companies on the one hand and the prescriptions of § 91 of the German Stock Companies Act on the other. In most cases, the scientific debate concentrates on public stock companies as well as on private limited liability companies whereas cooperative firms are rarely considered. However, cooperatives are subject to the same conditions.

Suggested Citation

  • Schmidt Bernd & Seegmüller Benjamin, 2013. "Risikomanagement und Compliance in der Genossenschaft," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 63(3), pages 161-172, September.
    • Handle: RePEc:bpj:zfgewe:v:63:y:2013:i:3:p:161-172:n:2
    DOI: 10.1515/zfgg-2013-0302
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