Proposals for the Revision of the German Corporate Governance Codex (in German)

Deutsches Aktieninstitut takes a position to the indicated structural changes of the German Corporate Governance Codex and makes content-related suggestions for said revision of the Codex. From the perspective of Deutsches Aktieninstitut, there is a strong case for the retention of the tried and tested fundamental structure. Furthermore, it prompts the Government Commission to take the present position of the Codex in our judicial system into account when considering potential structural changes. A concentration on the substantive improvement of the Codex would be welcomed. Thus, it is necessary to establish consistency between the Corporate Governance report and other reporting obligations such as the declaration on corporate management. Even the model tables for remuneration as such are questionable.