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Codes of Conduct und Compliance

In: Sustainable Corporate Governance

Author

Listed:
  • Jens Magers

    (Rittershaus Rechtsanwälte Steuerberater PartG mbB)

  • Christina Eschenfelder

    (Rittershaus Rechtsanwälte Steuerberater PartG mbB)

  • Leo Krause-Wichmann

    (Rittershaus Rechtsanwälte Steuerberater PartG mbB)

Abstract

Zusammenfassung In Grundsatz 5 DCGK wird deutlich, dass zu einer guten Corporate Governance ein Compliance-System gehört und dass in diesem System Codes of Conduct bzw. Verhaltenskodizes nicht fehlen sollten. In diesem Kapitel soll zunächst der Begriff der „Compliance“ erörtert werden (s. Abschn. 3.1). Anschließend ist die Rolle von Codes of Conduct in diesem Zusammenhang zu untersuchen (s. Abschn. 3.2). Zum Abschluss soll das neue Gebiet der CSR-Compliance verstärkt in den Blick genommen werden (s. Abschn. 3.3).

Suggested Citation

  • Jens Magers & Christina Eschenfelder & Leo Krause-Wichmann, 2022. "Codes of Conduct und Compliance," Springer Books, in: Sustainable Corporate Governance, chapter 3, pages 37-53, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-38684-9_3
    DOI: 10.1007/978-3-658-38684-9_3
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