Recenze Diakonischer Corporate Governance Kodex

[Diaconal Corporate Governance Code. A Value-Based Management Tool in Entrepreneurial Reflection. Publications of the Institute of Diaconical Studies at the Heidelberg University (VDWI) 56] Ten years ago Diakonie and Caritas, the social welfare organisations of the Protestant and Catholic churches in Germany, started to lay down the rules of good corporate governance for their organizations. Among other things the Caritas adapted recommendations for economic oversight from the German Corporate Governance Code. In 2005, the Diakonie adopted its own corporate governance code which was implemented by the affiliated members on the basis of a voluntary commitment. Above all a clear separation between management and control has been prescribed to them. What is the impact of a code on the ethical behavior of leaders and supervisors and what functions it is intended to fulfill? The present publication is seeking an answer to this questions. Furthermore, in the context of four development opportunities a so-called code of conduct for leadership in diaconia is developed and presented. schovat popis