约束资本自由目的:德国的管家所有权

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2023-02-24 DOI:10.1515/ecfr-2022-0020

Anne Sanders

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引用次数: 0

摘要

622 .本文讨论了管家所有制，这是一种源于德国的企业所有制概念，针对的是长期和目标导向的企业家精神。在当前全球范围内关于公司宗旨和法律创新的讨论中，比如美国的福利公司(benefit corporation)和法国的sociacetous，我们可以看到管家所有权已经发展出一种独特的方法。这一概念目前正在运用德国公司法和基金会法进行实践。然而，在当前德国政府的联合协议中，设想了一种新的法律形式，以促进管家所有企业的成立。本文介绍了这些概念，并讨论了一项法律草案，以供立法机关思考。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Binding Capital to Free Purpose: Steward Ownership in Germany

622This paper discusses steward ownership, a concept of business ownership aiming at long-term and purpose-oriented entrepreneurship developed in Germany. Steward ownership can be seen in the context of the current worldwide discussion of corporate purpose and legal innovations like the US-American benefit corporation and the French société a mission has developed a unique approach. The concept is currently put into practice using German company law and the law of foundations. However, in the coalition agreement of the current German government, a new legal form is envisaged to facilitate the founding of steward-owned businesses. The paper presents the concepts and discusses a draft law developed as food for thought for the legislature.

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.