Erhvervsstyrelsen fører ikke alene legalitetskontrol med registreringer vedrørende stiftelse og registreringer af selskaber, men udøver også kontrol og tilsyn med indsendelse af regnskaber, revision og revisorer, hvidvask m.m. En af sanktionerne mod selskabsledelsernes uredelighed er anvendelse af konkurskarantænereglerne i konkursloven, der er blevet centrale i sanktionspaletten. Konkurslovens regler om konkurskarantæne er blevet revideret i 2024, og omtales i bogens kap. 14. Tidligere var hovedformålet for den selskabsretlige regulering (alene) beskyttelse af kreditorer og aktionærer. Dette er stadig centrale mål, men ikke mindst på grund af mere og mere omfattende EU-regulering er opfattelsen i dag, at selskabsretten er med til at realisere samfundsmål om bæredygtighed, diversitet i ledelsen mv. Dette samtidig med at selskaber stadig skal tjene penge. I denne udgave omtales de nye omfattende regler om rapportering vedrørende bæredygtighed/ESG som implementeringen af bæredygtighedsdirektivet – CSRD – har medført. Bæredygtighed og selskabernes rapporteringskrav herom, er nu et grundvilkår, der står i første række i store selskaber. Bogen nævner også det netop vedtagne og omstridte Corporate Sustainability Due Dilligence Direktiv – CSDDD – som fra 2027 vil finde anvendelse i de allerstørste selskaber. Første udgave af denne fremstilling udkom i 1984. Den foreliggende udgave er den 16. og er i sammenhæng med den ovenfor beskrevne udvikling et bevis på, at der er et stadigt – og stigende – behov for at analysere og beskrive den selskabsretlige udvikling.
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Aktie- og anpartsselskabsret (16. udg.)
Kapitalselskaber
Paul Krüger Andersen
The Danish Companies Act (1st. Ed.)
– a modern and competitive European law
Paul Krüger Andersen og Evelyne J.B. Sørensen
This book provides an introduction to the Danish Companies Act of 2010 (now Act No. 322 of 11 April 2011). The new Act has changed the current legislation for limited liability companies significantly. Increased globalisation and internationalisation have sharpened the demand for competitive framework conditions for Danish company law. This book mainly focuses on changes in the new Act compared to the two former Acts and also on essential similarities and differences between the Danish Companies Act and (some) other European Companies Acts. An English version of the Danish Act may be of use and interest not only for English speaking lawyers and other professionals who are interested in an introduction to Danish company law but also for researchers working with comparative company law.
Børsretten (6. udg.)
Paul Krüger Andersen, Nis Jul Clausen, og Jesper Lau Hansen
Denne 6. udgave af Børsretten er en ajourføring af 5. udgaven fra 2014, der bl.a. medtager ændringerne som følge af Markedsmisbrugsforordningen og MiFID-reformen.
De danske anbefalinger for god selskabsledelse 2010
Paul Krüger Andersen
Anmeldelse: Martin Christian Kruhl, Ejeraftaler
Paul Krüger Andersen
Anmeldelse: Carsten Fode, Noe Munck og Mads Reinholdt SørensenValg af selskabsform Karnov Group, 2022, 773 sider, ISBN 9788761943637
Paul Krüger Andersen
Tilsynsrådet – time to say goodbye?
Paul Krüger Andersen
The Danish supervisory board (in Danish »tilsynsråd«) was introduced in the Companies Act of 2009 as an alternative to the traditional Danish governance model with a general meeting/board of directors/management (in Danish »generalforsamling/bestyrelse/direction«). The inspiration was the German two-tier system with Vorstand/Aufsichtsrat.
The Danish supervisory board model was intended as a counterpart to the German system, but it is pointed out in the article that there are significant differences, in particular that the German management system is mandatory for all German stock companies (in German »Aktiengesellschaft«). There is no alternative German governance model. Instead, the German system has been modernized in light of the newer corporate governance thinking. The German system is thus not limited to being a control system, as is the case with the Danish Supervisory Board.
The article contains statistics and analysis of the current Danish supervisory boards. The overall conclusion is that there are very few companies that have chosen the supervisory board model. There are a number of explanations for this.
It is claimed that Danish businesses have not adopted the supervisory board model and also that the possibility of choosing the supervisory board model has not led to an influx of foreign companies, as was expressed as a hope in connection with the introduction of the supervisory board model.
The article also points to a number of partly unresolved issues regarding the supervisory board model.
The article claims that the supervisory board model does not add value from a corporate governance point of view. In this connection, it is pointed out that none of the other Nordic countries have introduced a supervisory board model.
It is also pointed out that, with the introduction of the supervisory board model, the Companies Act has become (unnecessarily) technically complex.
Against this background, it is the article's recommendation that the supervisory board model be phased out, so that the Companies Act can fulfill the objective that was in the commission's modernization report (in Danish »Moderniseringsbetænkningen«), namely to create »a simple, clear and effective company legislation that is as easy as possible for businesses to administer and comply with«.