In dieser Masterarbeit werden Best-Practice-Leitideen diskutiert und für die folgende Kernfragestellung als Hilfsmittel verwendet: "Wie sind die Verwaltungsräte von (nicht-kotierten) Schweizer Aktiengesellschaften (ohne FINMA-Bewilligung) mit 10 bis 249 Beschäftigen im Jahr 2022 zusammengesetzt?"
Der Verwaltungsrat ist das oberste Aufsichts- und Gestaltungsorgan einer Schweizer Aktiengesellschaft. Für ihn geltende gesetzliche Mindestanforderungen, ungeachtet der Grösse der Gesellschaft, sind im Schweizerischen Obligationenrecht geregelt. Es bestehen aber weitestgehende Gestaltungsfreiheiten, auch hinsichtlich der Zusammensetzung des Verwaltungsrats. Für diesbezüglich in der Praxis umsetzbare Leitlinien eignen sich Rahmenwerke zur Corporate Governance.
Auswertungen neu gewonnener Umfrageergebnisse von 395 KMU-Aktiengesellschaften werden dabei mit anderweitigen Studienergebnissen und im Besonderen mit den beiden Rahmenwerken "Swiss Code of Best Practice for Corporate Governance" sowie dem "Best Practice im KMU" verglichen. Fokussiert wird hinsichtlich der Zusammensetzung des Verwaltungsrats auf folgende Punkte: Grösse, Geschlechteranteile, Präsidium und Vizepräsidium, Wahlperioden, Doppelspitzen, Ausschüsse, Unabhängigkeit der Mitglieder und kreuzweise Einsitznahmen in Verwaltungsräten, Vergütungen der Mitglieder sowie weitere Überlegungen zur Zusammensetzung.
Die beigezogenen Umfrageergebnisse zeigen diesbezüglich: Oftmals werden empfohlene Richtwerte aus den Rahmenwerken nicht erreicht; einige werden knapp oder deutlich erreicht. Auch kommt die Umfrage in einigen Punkten zu ähnlichen Ergebnissen wie andere Studien. Diese Masterarbeit bildet durch den systematischen Abgleich der Datenlage mit Rahmenwerken, der Gesetzgebung, der Theorie- und Praxisliteratur sowie anderen ähnlichen Studienergebnissen einen deutlichen Mehrwert. Sie ist eine breit abgestützte Situationsanalyse des Jahres 2022 und kann insbesondere den KMU-Aktiengesellschaften als Stossrichtung dienen, die Verwaltungsräte zweckmässig mit Sicht auf eine "Good Governance" zusammenzusetzen.
- Quote paper
- Basil Sommerhalder (Author), 2023, Die Zusammensetzung der Verwaltungsräte Schweizer Aktiengesellschaften mit 10 bis 249 Beschäftigten, Munich, GRIN Verlag, https://www.grin.com/document/1368582
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