The German two-tier board and the German corporate governance code

du Plessis, Jean 2004, The German two-tier board and the German corporate governance code, European business law review, vol. 15, no. 5, pp. 1139-1164.

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Title The German two-tier board and the German corporate governance code
Author(s) du Plessis, JeanORCID iD for du Plessis, Jean
Journal name European business law review
Volume number 15
Issue number 5
Start page 1139
End page 1164
Publisher Graham and Trotman
Place of publication London, England
Publication date 2004-09
ISSN 0959-6941
Summary This paper deals with some interesting recent corporate governance developments in Germany. The focus is in particular on the German Corporate Governance Code, its parts, layout and how it deals with the various organs of German public corporations. The German Code is quite unique since it applies a Code of Good Practice to a two-tier board system, thus making it necessary to deal with the role and functions and the relationship between the management and the supervisory board. This paper concludes that several changes to the German law relating to public corporations since the middle of the 1990s and the introduction of the German Code will ensure that the two-tier board system will remain the favoured board structure for public corporations in Germany. It is, however, submitted that employee participation at supervisory board level will provide particular political challenges for Germany in the near future.
Language eng
Field of Research 180109 Corporations and Associations Law
HERDC Research category C1 Refereed article in a scholarly journal
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Document type: Journal Article
Collections: Faculty of Business and Law
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