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Pflichten zum Compliance-Management in der konzernfreien Kapitalgesellschaft und im Konzern (Instant Digital Access Code Only)
- Edition : 1st, 2018
- Author(s) : Jens Hausmanns
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Pflichten zum Compliance-Management in der konzernfreien Kapitalgesellschaft und im Konzern (Instant Digital Access Code Only)
- ISBN: 9783631761649
- SKU: 261040V
- Format: VitalSource eBook/PDF
- Instant Access!
Compliance ist elementarer Bestandteil sorgfältiger Unternehmensführung. Eine generelle Rechtspflicht zur Einrichtung eines Compliance-Systems gibt es weder in der unverbundenen Kapitalgesellschaft noch im Konzern, so der Autor. Dennoch ist zu fragen, ob Geschäftsleiter einer Obergesellschaft zu Compliance-Maßnahmen in Bezug auf Konzerngesellschaften verpflichtet sind und bei dortigen Compliance-Verstößen haften. Zwingend einzuhalten ist, nach Auffassung des Autors, in AG und GmbH eine Compliance-Pflichten-Trias unter Beachtung der Business Judgment Rule. Die konzernrechtlichen Grenzen der Leitungsbefugnisse der Organe der Obergesellschaft prägen diese Compliance-Pflichten-Trias im Konzern.