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| Tekijä: | Emmerich, G. |
| Otsikko: | Risikomanagement in Industrieunternehmen - gesetzliche Anforderungen und Umsetzung nach dem KonTraG. |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1999 : VOL. 51:11, p. 1075-1089 |
| Asiasana: | RISK MANAGEMENT CORPORATE GOVERNANCE RISK ANALYSIS LEGISLATION GERMANY |
| Kieli: | ger |
| Tiivistelmä: | Industrial enterprises have regarded Risk Management as an essential part of corporate governance for years. Neverthe- less the realization of specific risks has lead to sudden failures of large German and international companies. The German legislator therefore changed the German Stock Corporation Law by the Law of Control and Transparency in Enterprises, which came into force by May 1, 1998. Comparing the legal requirements with Risk Management Systems that have been installed before often shows remarkable deficiencies. Industrial enterprises must especially complete their risk assessment. Futhermore the quantitative approach of analysisng risks has to be improved or even installed. Risk communication tools have to ensure that executives are informed in an early stage. |
SCIMA