Improving Corporate Governance Quality Through Modern Controlling- Integrated Reporting in the German Two Tier System

摘要

Purpose: The purpose of this article is to describe the interdependencies between corporate governance and controlling for the German two tier system. In German listed corporations, the management board is responsible for the implementation and development of the controlling system, while the supervisory board has to review the effectiveness. Approach: After a theoretical funding of corporate governance an impact analysis based on the area of auditing, supervision and control will be focused. The main implications of the international integrated reporting project are.