Suchergebnisse für Geschlechterrichtwerte

Salärgovernance und neues Aktienrecht

In determining the compensation of directors and top management, the board of directors of public companies is faced with a structural conflict of interest. The aim to mitigate this conflict through an appropriate design of the procedure forms the essence of the say-on-pay rules introduced by the Swiss electorate in a public vote in 2013 and implemented on a transitional basis in the Ordinance…

CSR-Berichterstattung Ante Portas: Indirekter Gegenvorschlag zur Konzernverantwortungsinitiative

In a popular vote held in November 2020, the controversially debated «Swiss Responsible Business Initiative» was rejected. As a matter of constitutional procedure, the Parliament’s Counterproposal from 2019 will now automatically come into force. Unlike the Initiative, the Counterproposal refrains from introducing a foreign direct liability of Swiss businesses for infringing human rights or…

Editorial

Am 19. Juni 2020 haben die Eidgenössischen Räte die Revision des schweizerischen Aktienrechts verabschiedet. Die Referendumsfrist ist am 8. Oktober 2020 unbenützt abgelaufen, sodass mit einer…

Good Corporate Governance: Von der Zielsetzung zur Unternehmens­organisation – am Beispiel des neuen Aktienrechts

The authors start out by noting that the term and discussion around corporate governance developed from a technical designation without content to a concept of «good» corporate governance that increasingly prescribes the ways, not the goals of corporate governance. Likewise, the question whether a corporate governance system is good or bad is not measured in light of its efficiency in achieving…

Funktion(en) des Aktienrechts – vom Organisationsrecht zum Katalysator der Gesellschaftspolitik?

Swiss Corporate Law (Articles 620 et seq. of the Swiss Code of Obligations) is undergoing permanent changes since the 19^th century. Originally, these articles provided the legal basis for structuring and organizing corporations in the most efficient way – not more; therefore, the main focus was placed on protection of investors (i.e. the legal protection for both shareholders and creditors). Over…

Vorschläge zur Aktienrechtsrevision

On November 23, 2016, the Federal Council published its proposal for a revised law on companies limited by shares. After the proposal was mainly well received it’s ready to take the next step: Since the Legal Affairs Committees decided to enter into the proposal the National Council will probably hold discussions 2017 (Winter Session). This year’s SZW Conference strongly focused on the proposal…