德国 公司治理准则 German-Corporate-Governance-Code-2010_Amendments.pdf

German Corporate Governance Code (as amended on May 26, 2010) Gelöscht: June 18, 2009 Government Commission German Corporate Governance Code German Corporate Governance Code 1. Foreword 1 This German Corporate Governance Code (the Code) presents essential statutory regulations for the management and supervision (governance) of German listed companies and contains internationally and nationally recognized standards for good and responsible governance. The Code aims at making the German Corporate Governance system transparent and understandable. Its purpose is to promote the trust of international and national investors, customers, employees and the general public in the management and supervision of listed German stock corporations. The Code clarifies the obligation of the Management Board and the Supervisory Board to ensure the continued existence of the enterprise and its sustainable creation of value in conformity with the principles of the social market economy (interest of the enterprise). A dual board system is prescribed by law for German stock corporations: The Management Board is responsible for managing the enterprise. Its members are jointly accountable for the management of the enterprise. The Chairman of the Management Board coordinates the work of the Management Board. The Supervisory Board appoints, supervises and advises the members of the Management Board and is directly involved in decisions of fundamen