<div class="raw-html-embed"><a href="https://staempflirecht.ch/fr/etudes">Études de droit ? Le savoir-faire d'expertes et d'experts du droit suisse – à portée de main !</a></div>

Über uns

À propos de nous

Nachhaltigkeit

Durabilité

Open Access

Karriere

Carrière

Aboverträge Kündigen

Résiliation d’abonnement

Vertrag widerrufen

Résiliation de contrat 

Datenschutz

Protection des données

Impressum

Mentions légales

Barrierefreiheit

Accessibilité

Zahlung und Lieferung

Paiement et livraison

Libra

Was ist Libra?

C'est quoi Libra ?

Kostenlos testen

Tester gratuitement

LEXIA

LEXIA Arbeitsrecht

Was ist LEXIA?

C'est quoi LEXIA ?

LEXIA Familienrecht

Zeitschriften

Revues

recht

Pflegerecht

ZBJV

forumpoenale

ZStrR

Anwaltsrevue

Revue de l'avocat

RSAS

FamPra.ch

ASYL

Life Science Recht

BlAR

Sachbuch

Livres spécialisés

LOKI

Semaphor

Fokusthemen

Focus

Thema

Recht studieren

Arbeitsrecht

Droit du travail

Studium

Études

Familienrecht

Droit de la famille

Sozialversicherungsrecht

Droit des assurances sociales

Strafrecht

Droit pénal

Aktienrecht

Droit des sociétés anonymes

Publikationen

Publications

Literatur

Digitales Angebot

Bücher

Livres

Buchreihen

Collections

Onlinemodule LEXIA

Modules en ligne LEXIA

recht.ch

Studienliteratur

Littérature pour les études

Swisslex

Dienstleistungen

Services

Dienstleistungen für

Corporate Books

Publishing Lösungen

Aktuelles

Geschäftskunden

Professionnels

Corporate Publishing

Content solutions

Buchhandlungen

Librairies

Veranstaltungen

Événements

Presse

Dozierende

Enseignants

Studierende

Étudiants

Inserierende

Annonceurs

Newsletter

Blog

Autorinnen/Autoren

Auteurs

Unsere Schreibenden

Hilfe

Unsere Autorinnen und Autoren

Liste

Autorenlounge

Espace des auteurs

Bei uns publizieren

Publier chez nous

Open Access Policy

Verlag

Éditions

Themen

Mehr wissen

Mitarbeitende

Collaborateurs

Geschichte

Histoire

Unser Magazin

Notre magazine

Vision und Mission

Vision et mission

Partner

Partenaires

Unternehmenskultur

Culture d'entreprise

Kontakt

Contact

Shop

Schweizer Recht

Ausländisches Recht

Über unseren Shop

Neuerscheinungen

Nouveautés

Sortiment & Suche

Catalogue & Recherche

Vorankündigungen

À paraître

Nach Rechtsgebiet

Par domaine juridique

Kommentare

Commentaires

Gesamtkatalog

Catalogue complet

Fachkatalog Recht

Catalogue de droit

Maximilian Braun

Das Beteiligungsmanagement des Landes NRW. Rechtliche und organisatorische Ausgestaltung

Die Betriebswirtschaftliche Forschung und Praxis (BFuP) ist eine der traditionsreichsten deutschsprachigen wissenschaftlichen Zeitschriften auf dem Gebiet der Betriebswirtschaftslehre und als solche im Social Sciences Citation Index erfasst. Sie wendet sich gleichermaßen an wissenschaftlich Tätige wie Praktiker in größeren Unternehmen.

Für Heft 6/2026 sind folgende Beiträge vorgesehen:

Matthias Horn, Henrik Schalkowski und Stefan Wendt: 
ESRS E4 Biodiversität und Ökosysteme im Rahmen der Nachhaltigkeitsberichterstattung: Diskrepanz zwischen den Anforderungen des Standards und der Erfüllbarkeit durch unternehmerische Ressourcen? - Eine konzeptionelle Analyse.

Andreas Dauerer: 
Die Herausforderungen beim Messen von Zielen und Kennzahlen in der Kreislaufwirtschaft.

Julia Baldauf und Sabine Graschitz: 
Prüfung von Nachhaltigkeitsberichten im Wandel regulatorischer Anforderungen - Eine Mixed-Methods-Studie zu Entwicklungen im österreichischen Prime Market und den Herausforderungen für Wirtschaftsprüfer.

Mario Situm, Stefan Märk und Michael Kuttner: 
ESG-Kriterien zwischen Regulierung und Praxis - Österreichische Kreditinstitute und kleine und mittlere Familienunternehmen im Spannungsfeld der Nachhaltigkeit.

Nadine Otter: 
Der Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME ESRS) als vermittelnder Mechanismus zwischen regulatorischem Druck, Stakeholderanforderungen und unternehmensspezifischen Restriktionen: Implikationen für kleine und mittlere Familienunternehmen in Europa.

Irma Rybnikova, Silke Klemm-Bax, Viktoria Menzel und Theresa Lehmenkühler: 
Gender Pay Gap in Vorständen von DAX-Unternehmen zwischen 2013 und 2022.

BFuP 6/2026

Nachhaltigkeitsberichterstattung

The collapse of Enron, AIG, WorldCom, and Credit Suisse didn't happen in isolation. Behind each failure lay boards that failed to fulfil their fundamental duty to shareholders, employees, customers, and the wider economy. In an era where corporate decisions ripple through global markets, the stakes for effective board governance have never been higher. Drawing on decades of experience at the helm of major corporations and boards through transformational challenges,Patrick O'Sullivan confronts the uncomfortable realities of modern governance. How does a board chair navigate the treacherous waters of working with a domineering CEO? How can new directors break through the inertia of long-established, complacent boards? With exceptional clarity and hard-won insight, O'Sullivan provides a roadmap for boards determined to transcend mediocrity. This isn't theoretical governance-it's a practical guide forged in the crucible of real corporate crises. From building genuine transparency to engaging executive management effectively, from fostering board objectivity to defining the essential characteristics of successful board chairs,O'Sullivan delivers the tools that boards need to protect value and drive sustainable performance. For directors, executives, and stakeholders who understand that governance isn't just about compliance-it's about corporate survival-this book offers an indispensable framework for excellence in the boardroom.

A Practitioner's Guide to Corporate Governance

Behind the Boardroom Door

Warum bleiben Entscheidungen aus, obwohl Zuständigkeiten klar geregelt sind, Gremien tagen und Verantwortung delegiert wird? Dieses Buch sucht die Antwort nicht bei den Personen, sondern in der Architektur der Organisation selbst. Es zeigt, unter welchen strukturellen Bedingungen Entscheidungen entstehen, Verbindlichkeit gewinnen – oder trotz intensiver Abstimmung, umfassender Dokumentation und formaler Beschlussfassung folgenlos bleiben. Aus jahrelanger Beobachtung unterschiedlichster Organisationen entwickelt der Autor die These: Entscheidungsfähigkeit hängt nicht von Haltung oder Kompetenz der handelnden Personen ab, sondern von der Entscheidungsarchitektur der Organisationen. Ist diese dysfunktional, entsteht ein stabiler, sich selbst reproduzierender Zustand: organisationale Unwirksamkeit. Das Buch beschreibt sieben Mechanismen, mit denen Organisationen den Moment der verbindlichen Entscheidung strukturell umgehen. Ein diagnostisches Referenzwerk für Vorstände, Führungskräfte, Aufsichtsräte und Organisationsberatende, das Entscheidungsarchitekturen in Unternehmen, öffentlichen Organisationen und Nonprofit-Institutionen präzise sichtbar macht – als Grundlage für wirksame Organisationsentwicklung.&nbsp; 
Die sieben Mechanismen der Unwirksamkeit
<ul>
<li>Die Verantwortungsdiffusion</li>
<li>Die Zeitkompensation</li>
<li>Die Mandatsunschärfe</li>
<li>Die Entscheidungsentkopplung</li>
<li>Der Dokumentationsersatz</li>
<li>Die Eskalationshemmung</li>
<li>Delegation ohne Urteilsfähigkeit</li>
</ul>
&nbsp;

Sieben Mechanismen organisationaler Unwirksamkeit

Entscheidung als Architektur

This practical guide shows you how to build an effective compliance and ethics program that will lower a business's risks and improve productivity. Today's research is clear: companies that prioritize ethics and compliance don't just avoid risk-they gain a measurable edge in productivity and performance. This practical, updated guide shows business leaders, compliance officers, legal professionals, and students exactly how to achieve that advantage in today's complex regulatory landscape. Unlike broad overviews that stop at theory, this new edition delivers a step-by-step roadmap for building stronger, smarter compliance programs. The first half of the book equips readers with proven strategies to design or enhance internal compliance and ethics frameworks. The second half dives into high-risk regulatory areas-antitrust, international business, labor and wage laws, HIPAA and health care, environmental regulations, and more-offering clear explanations of the laws and actionable best practices to stay ahead of costly missteps. Whether you need to strengthen an existing program or build one from the ground up, this guide provides the essential tools to mitigate risk, meet regulatory demands, and unlock the productivity gains that come from doing business the right way.

A Practical Guide for Executives, Lawyers, and Compliance Professionals

Compliance Management

“Mark has spent decades in the trenches of accounting and corporate governance. This book shares real, hard-won experience from large enterprises, working at scale, not on theory. He highlights a crucial need: keeping the finance function aligned with the actual shape of the business. Especially in the AI age, this is a rare, must-have guide for anyone reading (or preparing) management packs or sitting on a board.”
 — John Turner,
 CEO, XBRL International
 
 Financial reality is constructed, not discovered. What executives see in dashboards and board reports is not a neutral reflection of events, the outcome of a financial architecture that has evolved and accumulated over time.&nbsp;Consolidation logic, data models, validation rules, systems, escalation mechanisms, and reporting routines together form what the author calls the 'Translation Layer' that stands between raw economic activity and managerial visibility.
 
 The book develops a practical framework for understanding how financial architecture influences management information, capital allocation, risk visibility, governance, and decision making. Each chapter dissects a structural component of this architecture, demonstrating how design choices determine what becomes visible, comparable, and actionable at group level. It examines how reporting systems can produce technically correct numbers while obscuring strategic drift, weakening operational visibility, and masking emerging problems in cash flow, working capital, project performance, and organizational resilience. It also considers the implications of digital finance, ERP systems, XBRL, analytics, and AI for financial reporting and control.
 
 Bringing together financial management, corporate reporting, management control, and digital transformation, this book will be valuable to scholars and advanced practitioners in accounting, finance, governance, and business administration, as well as CFOs, controllers, board members, and executive education audiences seeking a deeper understanding of how financial representation shapes corporate judgment.
 Mark de Haas
 is a Dutch Chartered Accountant (RA), CFO, financial executive, author, and lecturer with more than 25 years of experience in financial transformation, reporting, control, governance, and restructuring. He has held senior finance roles at KPMG, Wolters Kluwer, Nielsen, Fairstar Heavy Transport, and Strukton, and teaches Financial Management at the Amsterdam Business School, University of Amsterdam. His work focuses on financial architecture, reporting, governance, and the evolving role of finance.

How Financial Architecture Shapes What Organizations Can and Cannot See

The CFO Architect

Abhandlungen zum Deutschen und Europäischen Gesellschafts- und Kapitalmarktrecht

'Ex Officio Directors in German Corporations. Appointment, Removal, Conduct, and Liability': The thesis provides a comprehensive analysis of the appointment, removal, conduct and liability of ex officio directors in the German GmbH and AG. It examines how corporate law mechanisms interact with public law requirements, particularly state laws, and proposes practical solutions for ex officio appointments. The study shows that the existing regime leads to false incentives and exacerbates the principal agent conflict between public and private stakeholders.

Bestellung, Abberufung, Amtsführung und Haftung

Der Organwalter kraft öffentlichen Amtes in GmbH und AG

Understand how circular economy principles reshape business strategy and practice. The Circular Economy by Suzanne Smit and Uthayasankar Sivarajah is a practical and theory-informed textbook for postgraduate and final-year undergraduate students studying Circular Economy, Sustainable Business and related business and management courses. Aligned with contemporary module outcomes, it addresses why circular economy thinking is essential for modern business and how organizations can embed sustainability across core functions. The textbook examines how businesses can plan, implement and manage circular transitions by integrating circular economy principles, metrics and decision-making frameworks into everyday business activity. Structured around four interrelated stages, it explores strategic planning, resource organization, leadership and control mechanisms that enable organizations to move from linear to circular models. Real-world examples from Ikea, the Ellen MacArthur Foundation, The Guararapes Group and Flying Tiger demonstrate how circular strategies are applied in practice across industries and regions. This textbook includes: - A four-part framework covering planning, organizing, leading and controlling circular economy initiatives - Clear explanations of circular economy theories, strategies and performance metrics - Application of circular principles to finance, operations, supply chain management and business storytelling - Real-world examples illustrating how organizations manage circular transitions - Online resources including lecturer slides and a lecturer's manual Whether studying sustainable business or preparing for roles in strategy, operations or sustainability, this textbook equips students with the knowledge and practical insight needed to support and lead circular transformation in organizations.

Strategies and Principles for Responsible Businesses

The Circular Economy

Relational Economics and Organization Governance

This book examines the structure of university knowledge production as publications. Offering an in-depth case study on a medium-size Italian university, it explores networks of collaboration by evidencing the relationship between internal and external authors, their productivity, and the role of team size taking also a longitudinal perspective.
This book investigates also partner’s selection mechanisms in terms of institutional and disciplinary, gender, and academic role proximity. The pathologies of contemporary scientific practice, such as large team size, are discussed within a broad interdisciplinary theoretical landscape. 
The book shows that knowledge is produced locally and transferred globally by constituting a multi-layer Glocal Invisible College, rooted in a model of single universities made by three subsystems loosely connected. 
Researchers, university administrators, and policymakers alike will find this work invaluable. For researchers, it provides a replicable methodology that combines network and statistical analysis, while for university governance and policymakers the insights gained from this analysis can inform strategies to enhance collaborative efforts and improve research outcomes.

An Investigation into Contemporary Scientific Practice

University Knowledge Production

Studienkurs Wirtschaft

Unternehmerische Nachhaltigkeit (Sustainability) und Verantwortung (Corporate Social Responsibility) sind angesichts der vielen sozialen, ökologischen und ökonomischen Herausforderungen unserer Zeit von zunehmender Bedeutung. Entwicklungen etwa Klimawandel, demographischer Wandel und Ressourcenknappheit machen unternehmerisches Umdenken unausweichlich. Wie Unternehmen diese und andere Themen strategisch adressieren können, um einen Mehrwert für die Gesellschaft und sich selbst zu schaffen, ist Gegenstand dieses Lehrbuches in 2., vollständig aktualisierter Auflage. Es richtet sich an Studierende und Lehrende der Wirtschafts- und Sozialwissnschaften ebenso wie an die Praxis.

Prof. Dr. Matthias S. Fifka ist Vorstand des Instituts für Wirtschaftswissenschaft und Professor für Betriebswirtschaftslehre, insb. Strategisches und Werteorientiertes Management, an der Universität Erlangen-Nürnberg.

CSR- und Nachhaltigkeitsmanagement

Seven memorable disciplines that transform how boards govern, now fully updated&nbsp; Now in its 20th Anniversary Edition,&nbsp;The Imperfect Board Member&nbsp;distills the fundamentals of board work into seven disciplines presented through a narrative approach that readers can absorb cover-to-cover in just a few hours. Written by Jim Brown, USA Today bestselling author of&nbsp;The Imperfect CEO, Founding Partner at&nbsp;OrgHealth, and a board consultant since 1995, this new edition updates the original&nbsp;fable&nbsp;while adding significant&nbsp;new content.&nbsp; New to this edition&nbsp;are&nbsp;a foreword by&nbsp;Patrick Lencioni, a&nbsp;deep-dive&nbsp;on Governance Excellence, and a chapter examining changes in board operations over twenty years&nbsp;based on Brown's&nbsp;interviews with CEOs and chairs. The seven disciplines are designed as mnemonics, enabling directors to recall and apply them in real time.&nbsp; The author directly tackles, in compelling narrative form, the central challenge faced by all board members: managing the human relationships that make boards healthy or unhealthy. The book is packed with straightforward tools, principles, lessons, and applications you can implement&nbsp;immediately&nbsp;in&nbsp;any corporate, nonprofit, public, or faith-based board.&nbsp; You'll&nbsp;also find:&nbsp; <ul> <li>A narrative style that replaces dry academic governance writing with concise, engaging storytelling designed to hold attention&nbsp;</li> <li>A fully updated recommended reading list reflecting new paradigms and thought leadership in board governance&nbsp;</li> <li>Practical mnemonic frameworks that simplify complex governance concepts into seven disciplines directors can apply daily&nbsp;</li> </ul> Board members across public corporations, venture capital, family-owned businesses, charities, and nonprofits will find direct, practical governance guidance in this book. Whether you are a long-serving director, a new member, a chair, or a CEO seeking a healthier partnership with your board, these seven disciplines apply.&nbsp;

Discovering the Seven Disciplines of Governance Excellence

The Imperfect Board Member

India Studies in Business and Economics

This book introduces the core concepts of Related Party Transactions (RPTs), examines the dominant features of the Indian business environment that make RPTs common, and traces the evolving legal framework for regulating RPTs in the country. It also contextualizes the discussion by drawing on notable RPT scandals and diverse regulatory approaches across the globe, and highlights tensions in the theoretical literature.
 
 Related party transactions stand among the most crucial corporate governance challenges in India, where business groups, family firms, and concentrated ownership dominate. Building on an overview as well as a detailed descriptive analysis of RPTs undertaken by the top 500 listed companies in India (excluding financial, real estate, and utility companies) over 17 years, this book examines the prevalence of RPTs in the country, how this has changed over time, and how the incidence and intensity of RPTs vary across industries, related party types, and transaction types.
 
 Beyond the basics and overview, this book contributes to contemporary RPT literature through original empirical findings on three crucial research questions: (A) What are the drivers of RPTs? Do these drivers suggest efficiency or abuse? Do companies belonging to business groups and families exhibit higher levels of RPTs? Do corporate governance factors and auditors constrain RPTs; (B) &nbsp;How do the RPTs affect the financial performance of firms, and how does the market react to them; (C) Do companies with high levels of RPTs also show higher levels of earnings management (accrual-based and real)?
 
 Finally, this book synthesizes these findings and discusses the implications and future directions for research, practice, and regulation. The book is an essential resource for academicians and research scholars studying corporate governance, business groups, family firms, and earnings management. It is a valuable reference for directors, investors, financial professionals, auditors, regulators, and the public seeking to understand the realities of RPT in India.

Trends, Causes & Consequences

Understanding Related Party Transactions in Indian Companies

Das Beteiligungsmanagement des Landes NRW. Rechtliche und organisatorische Ausgestaltung

Autres titres sur ce thème