Wirksamkeit der Kontrollen im Corporate-Governance-System der Sparkassen

Corinna Ewelt-Knauer, Anja Schwering and Sandra Winkelmann

Z'GuG Zeitschrift für Gemeinwirtschaft und Gemeinwohl, 2021, vol. 44, issue 2, 280-300

Abstract: Since savings banks must fulfill a public contract that legitimizes their existence by law, a number of special features characterizes their corporate governance system. These features affect not only the activities of the management board, but also the activities of the surveillance institutions, which have to review and ensure the sustainable fulfillment of the public contract. After a presentation of the corporate governance system, the article therefore deals with the question of whether and how general challenges resulting from the corporate governance system as well as special challenges resulting from the long-term low interest rate policy influence the effectiveness of the controls.

Date: 2021
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DOI: 10.5771/2701-4193-2021-2-280

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