Die Delegation von Compliance-Zuständigkeit des Vorstands einer Aktiengesellschaft. : Eine Untersuchung auf der Grundlage einer strikt dichotomen Sichtweise auf die organschaftliche Zuständigkeit und

»The Delegation of Compliance Responsibility by Management Board Members of a Stock Corporation - An Analysis Based on a Strictly Dichotomous View of Management's Responsibility and Accountability«The dereliction of their compliance duty exposes management board members of stock corporations to the risk of potentially ruinous personal liability claims. At present, the most effective approach to personal liability prevention is the delegation of responsibility for transferable elements within this duty. However, an important distinction needs to be made: only the responsibility for transferable elements can be delegated, whereas compliance accountability remains strictly indispensable.