Bestyrelse og selskabsledelse. Roller og ansvar for generalforsamling, bestyrelse, direktører

This book examines the emerging trends in vanishing borders of urban local government finance due to uncertain local tax and expenditure regimes. It analyzes the global developments with illustrations from state budgetary operations of the Indian federation. This trend has gained momentum due to concentration of population in cities and big towns as a consequence of globalization, leading to enhanced environmental vulnerability due to climate change. Expanding expenditure needs have not been corresponded by revenue regimes and transfers. Moreover, involving corporate sector in local area preference initiatives through mandatory corporate social responsibility (CSR) is an interesting development. It is expected to work as a local fiscal additionality to supplement locally provided civic and infrastructure services. This additionality may also evolve into public private partnerships at the local level. Such development however has the potential of displacing local government operations.The focus of the book hinges around critically examining setbacks to fiscal decentralization and challenges in improving the status of urban local finances to enhance fiscal autonomy of these governments, particularly in Indian scenario. The book also explores the possibility of an expanded role of local fiscal policy in the context of globalization and climate change, besides addressing the conventional responsibilities with respect to quality of civic services.

This book seeks to explain the nature of discrimination and exclusion and why these are so prevalent in our societies. The continued failure to overcome these obstacles prevent organisations from taking advantage of the significant benefits and returns that come from being inclusive in the face of diversity. It explores the key drivers of non-inclusive behavior and how they can be countered before providing guidance on how organisations can successfully pursue inclusive culture change. With a mix of applied academic theory, practical examples and real-world experiences, the book examines the topic of D&I from four perspectives: (I) Why diversity and inclusion matters. (II) The forces of exclusion and isolation. (III)The imperative conditions of change. (IV)The organisation of the culture transformation process.In doing so, the book meets the diverse needs of those involved in corporate governance, board members, executives, and even consultants who want to understand the intricacies of cultural diversity and inclusion and why so many programmes fail. For academics in organisational behavior, equity, diversity, and inclusion, trained in the social sciences and anthropology, the book offers a guide to the practical application of theory and the implementation of policies that cannot rely on the assumption of stability and consistency. This book is an invitation to anyone who wants to take on the challenge of making a difference and organisational change a reality.Dr. Doyin Atewologun, psychologist, scientist, practitioner and leading expert in the field of promoting inclusion and excellence in organizations, provided valuable consultancy to the author during the creation of this book.

This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019.The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainability's impact on companies' financial performance reveals the importance of collegial leadership - a commonly found feature of Italian family businesses that has not been considered in previous studies - as a moderating factor for reconciling sustainability initiatives and performance at family-run firms. 

Stellt der § 138 BGB das angemessene zivilrechtliche Mittel zur rechtlichen Beurteilung nachvertraglicher Wettbewerbsverbote mit GmbH-Geschäftsführern dar? Um diese Frage zu beantworten, geht diese Arbeit zunächst der Frage der möglichen analogen Anwendung der §§ 74 ff. HGB zugunsten ¿arbeitnehmerähnlicher" Geschäftsführer nach. Im Weiteren erfolgt dann eine induktive Herleitung allgemeiner Rechtsgedanken der §§ 74 ff. HGB, auf deren Grundlage die Diskussion bezüglich der im Vergleich zur bisherigen Rechtsprechung sach- und systemgerechteren Konkretisierung des § 138 BGB sowie der möglichen teilanalogen Anwendung der §§ 74 ff. HGB zugunsten aller Geschäftsführer geführt wird.

Lead with Emotional Intelligence and set your organization up for success!In today's fast-paced and ever-changing corporate landscape, being a successful board director requires more than just business acumen and strategic thinking. It demands emotional intelligence - the ability to understand, manage, and harness emotions in oneself and others to drive meaningful change.Drawing on her extensive experience in working with boards, the author Sanela Osmic, reveals the powerful impact of emotional intelligence on boardroom dynamics and organizational performance.This ground-breaking book provides practical advice on how to use emotional intelligence to navigate difficult situations, build stronger relationships, and make better decisions. From managing conflicts to communicating effectively, "Leading with Emotional Intelligence" covers it all.This book will help you:Navigate challenges with easeEstablish better collaborationInstitute better decision-making within the boardroomLead to a better workplace cultureCultivate the tools to lead organizations to successUtilize these skills to unlock the full potential of your organizationAnd so much more!This must-have guide is essential reading for board directors who want to stay ahead of the curve and make a real impact in today's dynamic business environment. With "Leading with Emotional Intelligence," readers will gain the skills and insights needed to lead with confidence, navigate complex challenges, and drive long-term success.Follow author and Founder and Managing Director of Ethical Governance, Sanela Osmic, as she reveals the secrets, tips, and knowledge she's gained over twenty years of experience in governance and working with boards in various capacities. Her actionable advice is sure to maximize your potential in the boardroom and out.Don't hesitate. Buy your copy now!

Despite the technological advances accompanying growing globalization, the surprise of the COVID-19 pandemic changed the lives of everyone across the world. The responses were unpredictable and the consequences incalculable. Economic, social, and health inheritances in the short, medium, and long term are expected to be very serious. The challenges posed to governance in the various sectors of activity can be unique opportunities for future results. The importance of disseminating studies and academic discussions on the subject from a multidisciplinary perspective-economics, management, law, sociology, psychology, education, and communication-is emerging and can contribute to better governance policies. Multidisciplinary Approaches to Organizational Governance During Health Crises presents new structural and functional models for effective adaptation to global recovery. It explores trends in governance models, presents the current state of governance, and examines governance issues, challenges, and opportunities. Covering topics such as consumer perspectives, legal studies, and public sector procurement digitalization, this premier reference source is an excellent resource for economists, entrepreneurs, consultants, policymakers, students and educators of higher education, librarians, researchers, and academicians.

Har du en ambition om at lede på højt niveau og løfte det store ansvar, du som bestyrelsesmedlem har i en foranderlig verden? Så er dette opslags- og arbejdsværktøj et rigtig godt fundament for at sikre professionelle og værdiskabende rammer om bestyrelsesarbejdet. Det er i krisetider, at bestyrelsen for alvor skal træde i karakter og vise sit værd. Den påtager sig nemlig et væsentligt ansvar for at lede virksomheden helskindet gennem disse tider.COVID-19 pandemien taler for sig selv. Nu kigger vi ind i en tid med flere og større geopolitiske og samfundsmæssige kriser. Behovet for krisestyring i bestyrelseslokalet er med andre ord vigtigere end nogensinde før.Samtidig stiller ESG, bæredygtighed og den grønne omstilling stadig større krav og er i dag med til at forme mange virksomheders forretningspraksis, ligesom det er blevet en væsentlig opgave i bestyrelseslokalet.Bestyrelsens sammensætning og kvalifikationer er afgørende, og der er brug for mangfoldige bestyrelser, der har evnerne og kompetencerne til at lede agilt og føre virksomhederne gennem krisetider, hvor usikkerheden er stor.Der påhviler fremtidens bestyrelsesmedlemmer et stort ansvar, og der forventes meget af deres evner, viden, engagement og kunnen i bestyrelseslokalet. De 7 trin er en praktisk arbejdsmanual, der tager dig igennem syv af de vigtigste områder i bestyrelsesarbejdet. Med tilhørende tjeklister og afklaringsskemaer giver den dig og bestyrelsen et fælles værktøj til at strukturere bestyrelsesarbejdet og arbejde mere værdiskabende.De 7 trin indeholder også en omfattende artikelsamling skrevet af erfarnebestyrelsespersoner. Her finder du bl.a. 40 siders artikler om ESG og bæredygtighed, som giver dig brugbar indsigt og viden, du kan tage med ind i bestyrelseslokalet.

The dialog on the relationship between business and society has advanced dramatically in recent years. This book gives a complete overview of the most recent theoretical and empirical studies, as well as sound approaches for long-term company plans. To achieve this, it brings together the perspectives of top researchers and thinkers in management theory and the social sciences from across the world, contributing to the interdisciplinary and multicultural debate on the role of business in society. The basic goal of this book is to help address the world's most difficult problems by introducing new management principles that add value to both company and society. The book is the outcome of a research thesis titled as CSR Activities and Community Development in Madhya Pradesh and Chhattisgarh: A Study, it provides access to cutting-edge CSR management ideas to managers, researchers, and students who are pursuing sustainable business approaches for our common future, it includes an applied focus, a current approach with various examples, and is written in clear and lucid language. This book is a modest attempt to define and describe all aspects of CSR activities, which is a multi-disciplinary, extensive, and interconnected subject. The goal of this book, i.e., CSR Activities and Community Development in India, is to provide students and teachers, as well as practicing working professionals, with a clear understanding of technology, techniques, tools, and strategies used to the extent of effective CSR activities and its impact on community in the global scenario.

Based on theoretical foundations and evidence-based case studies, this book identifies the fundamental motivations underpinning corporate fraud in both developing and developed countries. The book offers practical solutions in terms of monitoring and potentially preventing future corporate fraud activity. It is expected that uncovered corporate fraud negatively affects the public reputation, and financial performance of fraudulent firms. However, what is of more importance for fraudulent firms is how to regain the trust of customers, investors, and other stakeholders, as this impacts the long-term sustainability of businesses. Operational strategies, including reform, provide an effective channel for a fraudulent firm¿s business sustainability yet this notion remains unexplored in the literature. This authored research book argues that the choice of appropriate operational strategies is critical as they serve as an effective channel for fraudulent firms to re-gain the trust from customers and markets, re-establish their reputation, and enhance the firm¿s long-term value. The authors posit that there is no ¿one-size fits-all¿ approach because the choice of effective operational strategies is needed to acknowledge the significance of context such as industry type, economic conditions, legal frameworks as well as the firm¿s fraudulent characteristics.

Corporate Governance Failures in Emerging Economies - Evidence from Pakistan provides detailed insights regarding corporate governance practices, legal and regulatory frameworks, drivers of corporate governance codes, levels of compliance and various corporate governance mechanisms in an emerging market context. The material outlines and discusses potential challenges to corporate governance development in these settings, emphasizing the wide array of formal and informal institutional factors that have both permitted and fostered corporate governance failures and scandals in Pakistan. This book will be of interest to anyone who is concerned with exploring issues relating to corporate governance outcomes in emerging market contexts and the relevance of institutional theory in offering explanations for the observed behaviour.

Sustainability sheds a whole new light on economic value creation. Sustainable value creation means looking critically at both revenues and costs. Not everything that makes money is of value. Not everything for which no bill is sent is 'free'. This book explains how this is the case and what it means to incorporate sustainability into a company¿s strategy and manage activities based on sustainable principles. At the same time, it keeps an eye on the broader societal context in which companies operate, such climate change policies, the SDGs and ESG finance. Since the launch of the concept of sustainable development, many policies at various institutional levels have focused on reducing environmental damage and social ills. This book reflects this broader context. However, despite many serious efforts, it cannot be denied that these policies do not stand up against continued economic growth and a growing global population. This is why this book also stresses that more radical approaches are needed for a successful transformation towards a sustainable society. Businesses should not be content to wait and see what lies ahead. They need to proactively take ownership of the change process that is needed.The book has eight chapters that discuss the various aspects of sustainable value creation from different points of view, including sustainable management and chain management as well as sustainable accounting and reporting. It gives a concise but well-underpinned picture of what sustainable business means today.

Read true crime stories of people abusing and misusing data. Just because there's data doesn't necessarily mean it's the right data or people are using it properly. And as the saying goes, those who do not learn history are doomed to repeat it. Documenting and understanding these stories can prevent them from happening again. Through a career in data, Merrill sees data problems (data crimes) caused by people treating data improperly. Recognizing data crimes is the first step in getting a resolution. This book details incidents of data crimes and their impact. Although not the person who created the data crime, Merrill can analyze what happened and propose a solution. For people working in data, understanding data crimes and preventing them is essential to your organization. This book gives you specific stories you can share to explain the importance of getting the data right. For people being potential victims of data crimes, awareness will help you steer clear of data crimes, or interact with the offender to come to a resolution. You might finally understand why companies keep making mistakes.

The ebook edition of this title is Open Access and freely available to read online.Family constitutions in family-owned firms are becoming increasingly popular around the world. While some, though not much, research examining this trend has come from a management research perspective, legal scholarship of family constitutions is even scarcer.The first volume of this new series brings together chapters from the 'Law and Management of Family Firms' conference which took place at the Max Planck Institute for Comparative and International Private Law, Hamburg, presenting legal, managerial, historical and comparative perspectives of family constitutions. Family Firms and Family Constitution delves deeply into topics as diverse as ownership, succession, governance, justice and more, all from a managerial and legal perspective from around the world.The pioneering Law and Management of Family Firms series publishes volumes following the annual Hamburg Conference: Law and Management of Family Firms, the international and interdisciplinary forum for family business research. The conference is organized by the Max Planck Institute and the Institute for Mittelstand and Family Firms (HSBA Hamburg School of Business Administration). It brings together two distinct and previously disconnected disciplines of law and management, benefiting scholars, lawyers, consultants, and family office practitioners.

This book aims to enrich the banking and finance literature by gathering insights in new research topics being undertaken in the aftermath of the Covid-19 pandemic. The book spans all the major research fields in finance and banking with a particular focus on corporate governance, sustainability and innovation.The book brings together academics at a range of European universities and stems from research presented at the 2022 Annual Conference of the Wolpertinger Club. The first part focuses on the impact of banks¿ corporate governance practice on their performance, including pay gaps as well as diversity and ESG policies. The second part examines how banks are conducting their green transition with topics including reputational risk, greenwashing, green bonds, and ESG scores. The final section of the book considers the role of digitalization and innovative technologies in creating unprecedented disruption in the banking sector.This edited collection is valuable tothose researching in finance, banking and business, as well as policymakers and operational decision makers at financial institutions.

Die Corporate Governance-Vorgaben für Unternehmen wurden im Zeitverlauf sukzessive konkretisiert. Hintergrund sind gesteigerte Anforderungen an die Überwachungstätigkeit des Kontrollorgans Aufsichtsrat bzw. Prüfungsausschuss. So hat sich der Prüfungsausschuss nach Vorgabe des §107 Abs. 3 S. 2 AktG unter anderem mit der Überwachung des internen Revisionssystems zu befassen. Für die Interne Revision liegen definierte Qualitätsstandards vor, die auch in der Praxis bei einer externen Überprüfung dieser betrieblichen Überwachungsfunktion als Maßstab zur Anwendung kommen. Die vorliegende Arbeit geht insbesondere der Frage nach, inwieweit die zugrundeliegenden Qualitätskriterien auch für den Prüfungsausschuss bei dessen Überwachungsaufgabe von Relevanz sein können. Im Ergebnis zeigt sich, dass im Wesentlichen lediglich Kriterien der organisatorischen Ausgestaltung der Internen Revision und insbesondere deren Unabhängigkeit für den Prüfungsausschuss bedeutsam zu sein scheinen. Insgesamt stehen eher haftungsrelevante Aspekte im Vordergrund. Operative Kriterien unter Verwendung der Qualitätsstandards mit Bezug zur eigentlichen Revisionsleistung - dies auch aus der unmittelbaren Nutzenperspektive des Prüfungsausschusses - scheinen demzufolge wenig relevant.

Since the 2008 Global Financial Crisis the prevailing economic development model based on an assumption of unlimited resources and, therefore, unlimited growth has been increasingly put into question by academics, policy-making agencies and even industry leaders themselves. Climate change, general environmental and natural resource degradation, widespread inequalities, and systemic governance failures are pressing capitalism to renew itself to deliver sustainable outcomes for a broader base of stakeholders. This has become known in more practical terms as the ESG (Environmental, Social and Governance) and responsible investment movements. The pressure to change how we organise ourselves as societies and economies has implications for how large and small corporations, public or private, are governed and to the benefit of whom. This Handbook offers a rare combination of pluralistic and multidisciplinary perspectives from law, economics, finance and management, as well as an interesting mix of latest academic thinking and practical recommendations on ESG for boards and executive teams.Should companies be governed and managed for the benefit of their shareholders alone? Can companies be governed to deliver for shareholders as well as the broader stakeholder base? How can investors allocate capital to advance sustainability? Part I provides a pluralistic discussion of some of these fundamental questions besetting academics and practitioners alike while Part II examines recent regulatory developments and assesses what may need to change in terms of law and regulation to both hold companies to account for sustainability while enabling them to continue to provide vital goods and services. Part III of the book discusses how the different types of companies and investors are currently facing the sustainability imperative and incorporating ESG factors on how they operate and invest. The concluding chapter provides an overview of the key regulatory, ecosystem andboard-level gaps that require urgent and decisive action.

This book provides a unique analysis of the complex relationship between governance and the global commons. It has a specific reference to the dynamic and growing outer space economy and society, and how experience in the maritime sector (which exhibits many of the same issues and challenges as outer space) can be useful in suggesting moves forward in policy-making and design. This book fills a large gap in the literature of both governance and the development of outer space. Whilst the maritime sector has a long history of debate, albeit little in terms of governance and policy-making, outer space has much less and what there has been, commonly focused upon technical considerations. The importance of this book is that the failures of maritime governance need to be avoided in the outer space sector which exhibits many of the same issues particularly those related to the global commons. Innovative and exciting, this book will be of interest to academics studyingcorporate governance, business management, and space capitalism.

This book is a plain English explanation of NERC CIP Low Impact, what it means and how to build a successful compliance program for it. If you need to know about NERC CIP Low Impact, this book is for you.

This book examines corporate social responsibility theories and models in the context of developing countries. The developing countries are amongst the poorest countries of the world despite vast natural resources. The natural resources are mismanaged, proceeds are misappropriated, corruption and conflict are centered on resource control. Governments and Multinational Corporations (MNCs) are at the centre of the controversy of corporate social responsibility (CSR) in the affected countries. Moreover, the lack of systems, procedures and legislation to enforce CSR has led to environmental degradation and a decline in business ethics and morality. This book analyses Corporate Social Responsibility in developing countries with specific reference to the extractive industry by integrating academic and industrial perspectives. It will be of interest to researchers in the field of CSR, as well as for management professionals.