„… AktG and especially with sec. 161 AktG requiring a declaration regarding the GCGC. In order to …” „… . 91(1) AktG. According to commercial law, the duty to keep books and records is also a duty of the …” „… governance.1242 Due to sec. 91(2) AktG, the management board has to implement adequate measures, especially a …”

„… compliance measures fulfilling the rather low standard of sec. 130 OWiG.2940 In 2016, a survey found that …” „… compliance systems. In light of sec. 171(1) (s. 2) AktG or the SEC guidelines, a general standard could be …” „… for large corporations to engage in optimal policing measures. Second, as a prerequisite to obtain …”

„… for such system pursuant to sec. 76 combined with sec. 93 AktG. The impact of sec. 404(a)(2) SOX on …” „… . 327a AktG. Also, the general compliance program needs to focus on fraudulent behavior to the detriment …” „… explain why not. In Germany due to sec. 100(5) AktG, a financial expert in accounting or annual audit has …”

„… Early Warning System – Section 91(2) AktG a) 427 The Impact of Disclosure Controls and Procedures …” „… Effective Internal Control and Corporate Compliance Fabian Hertel A Law and Economics Impact …” „… Analysis of the Mysteries of a German Aktiengesellschaft Listed on the NYSE Schriften zum europäischen …”

„… , Informationsversorgung Aufsichtsrat Berle, Adolph A./Means, Gradinier C., The Modern Corporation and Private Property …” „… to fraud prevention and internal control: creating a culture of compliance, Hoboken 2006; Biegelman …” „… Corporate-Governance-Diskussion in Deutschland, Frankfurt a.M. 2006; cited: Grothe, P., Unternehmensüberwachung, p. Grundmann …”

„… . Gerner-Beuerle/Schuster EBOR 15 (2014), 191, 207 et seq. 8 See infra II. 2. a). 9 See Kort, in: Großkomm. z. AktG, 5th ed …” „… , in: K. Schmidt/Lutter, AktG, 3rd ed. 2015, § 53a margin number 55; Röhricht, in: Hommelhoff/Hopt/v …” „… dispersed stockholders.104 Furthermore, a majority shareholdc) 97 Cf. Cahn/v. Spannenberg, in: BeckOGK, AktG …”

„… duty of care of a director is provided directly by AktG § 93 Abs. 1. 10 To be sure, it can be argued …” „… held that the Anstellung is not required for a person appointed as a director by shareholders’ meeting …” „… in general. As a matter of fact, the German court or legal academia is very unlikely to have such a …”

„… vote for the figure of 100 in a decision regarding compensation and two-thirds vote for a figure of 130 …” „… : Doralt/Nowotny/Kalss, AktG, § 87 marginal no. 35. 24 A provision in company statutes pursuant to section 5 also …” „… marginal no. 2 a. 27 See Roth/Wo¨rle, ZGR 2004, 565. 28 Hu¨ffer, AktG, § 101 marginal no. 6. 29 German …”

„… ..................................................................... 130 a) Purpose …” „… zum AktG, 3rd ed. 2008– 2013 Greitemann/Bergjan, Die Auswirkungen des MoMiG auf die M&A-Praxis, in …” „… Beschlusskontrolle der Beschlu¨sse u¨ber die Zustimmung nach § 179 a AktG und die A¨nderung des …”

„… marginal no. 128; identical NZG 2009, 130; IPRax 2010, 272; EuZW 2012, 888; Roth/Altmeppen, GmbHG, § 4 a …” „… manage the company in a manner “required for the overall benefit of people and Reich” (Section 70 AktG …” „… (employee shares). On the other hand, the 1965 AktG was characterised by a strengthening of shareholder …”

„… bodies in other legal systems, see: a) Austria: OGH GesRZ 2006, 86; Kalss, in: Mu¨KoAktG, § 93 AktG (D …” „… . regarding Austria Kalss, in: Mu¨KoAktG, § 93 AktG (D) marginal no. 239, 249 et seq. 262. Only a few legal …” „… example, German law has recognised the analogous application of section 179 a AktG to the private limited …”

„… it to the discretion of the company (sections 80 AktG and 35 a GmbHG, each in para.1 third sentence …” „… (new version), 27 (3) AktG (new version)). Admittedly the new rule walks a tightrope between prevention …” „… success and the risk of failure.1 In the rudimentary form of a self-sustaining economic actor, the …”

„… resolutions of the general meeting recorded by a notary (section 130 (1) dAktG; section 111 (1) o¨AktG; Art …” „… - und Unternehmensrecht, § 1 marginal no. 15. 75 Hu¨ffer, AktG, § 130 marginal no. 12; OLG Mu¨nchen …” „… this study (e. g. section 130 (5) dAktG) additionally serve a disclosure function with respect to a …”

„… to supervise, pursuant to Section 111(1) AktG,120 or a combination of both.121 In the past …” „… management board that had been assessed as existing in step one.130 In order to make such a decision, the …” „… requirements in Section 148(1) sentence 2 no. 4 AktG to be applicable only to the enforcement by a minority of …”

„… 57 of the Stock Corporation Act (AktG) may not be misused as a carte blanche for improper activities …” „… . One precondition for formulating new principles is a consistent internal and external legal system of …” „… terms, conditions and values – a system that was fostered by several Pandectists (German legal scholars …”

„… Act (AktG) to declare, on a yearly basis, their fulfilment of the Code’s recommendations, or which …” „… , AktG and Sect. 43 German Limited Liability Company Law, GmbHG). The diligence of a prudent businessman …” „… violation of duty, claims under Sect. 93 AktG shall be time barred after the expiration of a period of ten …”