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Risikogerechte Gestaltung der Corporate Governance: auch ein Thema für Primärgenossenschaften

Author

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  • Zieger Thomas

    (Stabseinheit Unternehmenssteuerung des Kommunalen Versorgungsverbandes Baden-Württemberg, Karlsruhe)

Abstract

Corporate Governance ist bei Genossenschaften zwingend vor dem Hintergrund der Rechtsformspezifika zu diskutieren. Verstanden als risikogerechte Organisation der Unternehmensleitung und -kontrolle, umfasst die Gestaltung der „Cooperative Governance“ die Analyse, Handhabung sowie Kontrolle und Kommunikation der im genossenschaftlichen Managementsystem liegenden Risiken vor dem Hintergrund einer ex ante festzulegenden Risikozielstruktur. Diese idealisierten Schritte werden im vorliegenden Beitrag erläutert.

Suggested Citation

  • Zieger Thomas, 2008. "Risikogerechte Gestaltung der Corporate Governance: auch ein Thema für Primärgenossenschaften," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 58(4), pages 290-301, November.
    • Handle: RePEc:bpj:zfgewe:v:58:y:2008:i:4:p:290-301:n:5
    DOI: 10.1515/zfgg-2008-0405
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