奥地利公司法中的注意义务与商业判断规则

Q4 Social Sciences Acta Universitatis Carolinae Iuridica Pub Date : 2022-09-14 DOI:10.14712/23366478.2022.32

Martin Winner

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摘要

谨慎义务是激励管理者以公司最大利益为出发点，勤勉行事的核心手段。以下文章强调了奥地利法律的一些关键点，并特别强调了商业判断规则，该规则旨在限制董事会成员因司法事后偏见问题而产生的责任风险。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Duty of Care and Business Judgment Rule in Austrian Company Law

The duty of care is a core instrument to incentivise managers to act diligently and in the best interest of the company. The following article highlights some key points under Austrian law and puts special emphasis on the business judgment rule, which aims to limit the liability risk of board members arising from the problem of judicial hindsight bias.

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