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Code Compliance Study 2017 : analysis of the declarations of conformity with the German Corporate Governance Code (Version May 2015)

  • The Code Compliance Study 2017 examines the acceptance level of the current version of the German Corporate Governance Code (GCGC) within DAX and MDAX firms. The study analyses overall compliance, as well as the firms’ compliance behavior on the level of chapters, items and even single GCGC recommendations._x000D_ In addition, the study examines the firms' governance quality based on four specially constructed governance indices that represent the the key areas of governance (transparency, monitoring/control, incentives and diversity). Moreover, compliance behavior with respect to GCGC's suggestions as well as the relationship between firm characteristics and compliance levels is analyzed. Overall, the study presents a broad and comprehensive view on code compliance behavior of German listed firms.

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Document Type:Report
Author:Johannes Ottmar Beyenbach, Marc Steffen RappORCiD, Christian Strenger, Michael WolffORCiD
Center:Center for Corporate Governance (CCG)
Full text/ URN:urn:nbn:de:101:1-2019090311453712124578
Parent Title (English):German compliance study
Place of publication:Leipzig
Publisher:HHL Leipzig Graduate School of Management
Year of Completion:2017
Page Number:62
Tag:Compliance; Corporate governance; German corporate governance code; Germany; Governance rating
Licence (German):License LogoUrheberrechtlich geschützt