The composition of the board of directors is considered key for the success of the company. The current approach to compose this board is to provide shareholders and investors with individual information of the skills and experience of (candidate) directors. The information is insufficient to...

In 2014 the European Union reformed the regulatory framework of statutory audits in Directive 2014/56/EC and Regulation (EU) Nr. 537/2014. Part of the new legislation addresses the composition and responsibilities of the audit committee of public-interest entities. This contribution studies the...

The European Commission launched a Green Paper on corporate governance aimed largely at listed companies in April 2011. The Green Paper recognizes that institutional investors play a dominant role in the current financial markets, but it criticizes the short-term thinking and practice among...

The gender quota for supervisory boards that has been mandatory since January 2016 has shown an initial impact. According to DIW Berlin's Women Executives Barometer, at the end of 2016, there were more women on the supervisory boards of the 106 companies subject to the statutory quota than one...

Die seit Januar 2016 verbindliche Geschlechterquote für Aufsichtsräte in Deutschland zeigt eine erste Wirkung: Dem Managerinnen- Barometer des DIW Berlin zufolge waren in den unter die Quotenregelung fallenden 106 Unternehmen Ende 2016 deutlich mehr Frauen in den Kontrollgremien vertreten als...

Die seit 2016 geltende Geschlechterquote für Aufsichtsräte zeigt weiter ihre Wirkung: In den 200 umsatzstärksten Unternehmen in Deutschland ist der Frauenanteil in den Kontrollgremien im vergangenen Jahr um mehr als zwei Prozentpunkte auf knapp 27 Prozent gestiegen, in den 100 größten...

The gender quota for supervisory boards is continuing to show its impact: the proportion of women on the supervisory boards of the 200 highest-performing companies in Germany increased by over two percentage points to 27 percent the past year. In the 100 largest companies, it increased by over...

There was a significant increase in the number of women on executive boards of large companies in Germany from 2020 to 2021 after years of slow progress: In fall 2021, there were 139 women on the executive boards of the 200 largest companies, 38 more than in 2020. This is an increase of a good...