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Unternehmerisches Ermessen: Zu Den Aufgaben Und Pflichten Von Vorstand Und Aufsichtsrat

Unternehmerisches Ermessen: Zu Den Aufgaben Und Pflichten Von Vorstand Und Aufsichtsrat

          
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About the Book

English summary: The German discussion on the appropriate standard of review to be applied to business judgments made by the management board and the supervisory board has led to an adoption of the American business judgment rule, although it has not had the effect of increasing the quality of the decision-making process or the substance of the decision. In her work, Andrea Lohse develops a more demanding standard of review. She outlines criteria that place greater demands on the decision-making process and the substance of the decision and are enhanced by more drastic consequences in liability law. the criteria take into account business administration, the capital market orientation of corporate law as well as the legal developments in Europe and in the USA. German description: Die Diskussion uber die Funktionsfahigkeit der deutschen Unternehmensverfassung (Corporate Governance) hat einen tiefgreifenden Reformprozess im Gesellschafts-, Bilanz- und Kapitalmarktrecht ausgelost. Andrea Lohse greift mit dem unternehmerischen Ermessen einen zentralen Aspekt aus diesem Problemkreis heraus: Die unternehmerischen Entscheidungsfreiraume von Vorstand und Aufsichtsrat mussen im Lichte der Aufgabenzuweisungen ( 76 Abs. 1,111 Abs. 1 AktG) und der Pflichtenbindungen ( 93, 116 AktG) so bestimmt werden, dass das Aktienrecht vermittels seiner Steuerungsfunktion zu einer Optimierung der Aufgabenwahrnehmung beitragt. Eine Ubernahme der U.S.-amerikanischen business judgment rule, wie von Gesetzgeber und Bundesgerichtshof favorisiert, wird diesem Anspruch nicht gerecht. Ziel und Ergebnis der Arbeit ist eine gesellschaftsrechtliche Entscheidungsfehlerlehre, die funktionalere Anforderungen an den Entscheidungsprozess und das Entscheidungsergebnis stellt und diese Anforderungen durch strenge haftungsrechtliche Konsequenzen absichert. Diese Entscheidungsfehlerlehre tragt den Erkenntnissen der Betriebswirtschaftslehre, der Kapitalmarktorientierung des Gesellschaftsrechts sowie der Rechtsentwicklung auf europaischer Ebene und in den Vereinigten Staaten Rechnung.


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Product Details
  • ISBN-13: 9783161487804
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 162 mm
  • No of Pages: 561
  • Series Title: Jus Privatum
  • Weight: 979 gr
  • ISBN-10: 316148780X
  • Publisher Date: 31 Dec 2005
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Sub Title: Zu Den Aufgaben Und Pflichten Von Vorstand Und Aufsichtsrat
  • Width: 241 mm


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