- board •
- supervisory board •
- one- and two-tier systems •
- convergence •
- labor codetermination •
- German Stock Corporation Act •
- German Corporate Governance Code •
- European harmonization •
- liability •
- Independent Directors
Together with a number of other countries including China Germany has a two-tier board system, i.e. its stock corporation law provides for the division between the management board and the supervisory board. This is different from most other countries, for example the USA, the United Kingdom, Switzerland and others.
the functioning of the supervisory board in a comparative perspective.