Corporate Governance von Sparkassen – eine anreiztheoretische Analyse der Vergütung der Sparkassenvorstände in Nordrhein-Westfalen

Corinna Ewelt-Knauer, Anja Schwering and Sandra Winkelmann

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2019, vol. 42, issue 4, 358-375

Abstract: A functioning corporate governance system is especially crucial for German savings banks, because they have to consider a large variety of diverging interests of their stakeholders. To induce compatible actions of the Executive Board, regional savings banks associations have developed recommendations concerning the structure and level of executive compensation. This paper gives an overview of the corporate governance system of savings banks, analyses whether and to which extent incentives through compensation coincide with the central goals of corporate governance and reveals potentials for improvements.

Date: 2019
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DOI: 10.5771/0344-9777-2019-4-358

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