Neues integriertes Konzept der VR, GL- und Personal-Honorierung
Management and board compensation have recently become the subject of repeated public debates. Not only the absolute level of executive salaries or the remuneration gap between the highest and lowest earners has become a social problem, but also the fact that the “checks and balances” no longer play out as they should. There is growing pressure to strengthen the property rights of shareholders. In his highly topical volume, the author succeeds in presenting a new integrated concept of BoD and top management remuneration. This tried-and-tested concept aims to ensure that remuneration is always considered fair from the point of view of owners, employees, customers, and the public.
Board ViewsFrom Corporate Governance of Sustainability to Sustainable Corporate Governance
What is the best way to integrate sustainability into the corporate governance framework? Boards of directors have chosen two distinct paths: the functional way, which focuses on corporate governance of sustainability, and the foundational approach, which leads to sustainable corporate governance. This article assesses the merits and limitations of both approaches and calls for a transition to sustainable governance. This requires board members to engage regularly with stakeholders and to continuously debate the underlying assumptions to further develop the governance framework as required.
