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Bindungswirkung von Standards im Bereich Corporate Governance

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  • Lehmann, Erik E.

Abstract

Dem Phänomen Corporate Governance nähern sich Juristen und Ökonomen bisher weitgehend aus einem diametralen Blickwinkel heraus. Betrachten wir die zwei Enden des Intervalls von Austauschprozessen, so erfolgt(e) der Blickwinkel der Ökonomen weitgehend aus Richtung des Marktes, während Rechtswissenschaftler das andere Extrem, die Hierarchie wählen. Dieser Beitrag hebt die Problematik der Bindungswirkung von Standards im Bereich der Corporate Governance hervor. Er nimmt Bezug auf den Beitrag von Windbichler, deren Ausführungen im Spannungsfeld zwischen dem Wunsch nach einer größeren Verbindlichkeit von Soft Law einerseits und andererseits der Gefahr einer übermäßig legitimierten Bindungswirkung liegen. Sie greift diese Problematik auf, indem sie exemplarisch Varianten von Standards und deren Bindungswirkung aufzeigt. Hierzu werden Beispiele von soft law aus der Bilanzierung, der Managementvergütung, der Sarbanes-Oxley-Act (SOX) sowie einzelner Regelwerke, wie der UN Global Compact oder den Dow Jones Sustainability Indexes herangezogen. Die Setzung von Standards, ungeachtet der Vor- und Nachteile hinsichtlich ihrer Bindungswirkung, fördert den Diskurs über taugliche Steuerungsmechanismen und eröffnet einen aufschlussreichen Wettbewerb. In diesem vorliegenden Beitrag werden die vorgebrachten juristischen Argumente aus dem Blickwinkel eines Wirtschaftswissenschaftlers heraus beleuchtet.

Suggested Citation

  • Lehmann, Erik E., 2013. "Bindungswirkung von Standards im Bereich Corporate Governance," UO Working Papers 01-13, University of Augsburg, Chair of Management and Organization.
  • Handle: RePEc:zbw:auguow:0113
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