In diesem Arbeitspapier wird die Norm "ISO/IEC 38500" beschrieben und analysiert. Die erste Ausgabe der Norm wurde im Juni 2008 als "ISO/IEC 38500:2008 Corporate governance of information technology" veröffentlicht. Die zweite Ausgabe folgte im Februar 2015 als "ISO/IEC 38500:2015 Information...

The global economic recession from which we are just emerging, much as previous recessions, has highlighted failures in governance and failures in regulation. Indeed some have argued that the regulators are more guilty even than the perpetrators and should be sanctioned accordingly. There is of...

This is the first part of a comprehensive essay on the Rawlsian view of corporate social responsibility (in short CSR). CSR is defined as a multi-stakeholder model of corporate governance and objective function based on the extension of fiduciary duties toward all the firm’s stakeholders. A...

The integration of CSR into corporate governance can be achieved by introducing network governance that also provides operating and competitive advantages to remove perceived conflicts between investors and others stakeholders. Network governance allows stakeholders to become engaged in...

Boards operate notionally in a liminal, non-hierarchical space, neither inside the company nor outside, creating ambiguity between service and control functions and fostering tolerance of it. With repeated corporate governance crises, however, new prescriptions institutionalized in law,...

The entire architecture of contemporary corporate governance is reminiscent of a house of cards. This particular metaphor invokes two ideas that are important for understanding the current state of the debate surrounding corporate governance. Firstly, it captures the fragile facade of corporate...

This case provides background material about the takeover attempt of one of the world's largest automobile manufacturers, Volkswagen, by the small sports car manufacturer, Porsche. It covers the period from spring 2005 through August 2009. This drama ends in a complete reversal, the acquisition...

A comparative study of Corporate Governance structures at two organizations situated across the Atlantic Ocean has been conducted to understand the rationale for the observed differences from an international versus a nationally focused business perspective. A research based recommendation for...