Selbstregulierung mit Corporate Governance Kodizes für nachhaltige Unternehmensführung in Gemeinwirtschaft und Nonprofit-Organisationen

Ulf Papenfuß

Z'GuG Zeitschrift für Gemeinwirtschaft und Gemeinwohl, 2021, vol. 44, issue 1, 79-94

Abstract: Good governance and sustainable corporate management are of particular importance for social economy and common welfare. However, empirical studies still show serious governance deficits. Relevant potential is assigned self-regulation with corporate governance codes and the need for their introduction and revision is emphasised for public administrations, social economy enterprises, state-owned enterprises, nonprofit organisations, cooperatives, church institutions, international NGOs, and other forms of organisations oriented towards the common good. Self-regulation is both a policy instrument and a governance-mechanism for realizing policy and organisational goals as an alternative or complement to laws. For the further discussion on the effects of corporate governance codes in common welfare contexts, this article would like to contribute to a full understanding of the internationally recognised comply-or-explain principle as a central design element of corporate governance codes, additionally draw attention to a relevant systemic research gap, and give impulses for future research on the effects of corporate governance codes in various organisational contexts in interaction with further factors.

Date: 2021
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DOI: 10.5771/2701-4193-2021-1-79

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Z'GuG Zeitschrift für Gemeinwirtschaft und Gemeinwohl is currently edited by Prof. Dr. Susanne Elsen, Prof. Dr. Markus Gmür, Prof. Dr. Dorothea Greiling, Silke Helfrich, Prof. Dr. Winfried Kluth, Prof. Dr. Remi Maier-Rigaud, Prof. Dr. Ulf Papenfuß, Barbara Sak, Prof. Dr. Christina Schaefer, Prof. Dr. Michaela-Maria Schaffhauser-Linzatti, Prof. Dr. Frank Schulz-Nieswandt and Prof. Dr. Dieter K. Tscheulin

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