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18019308003 · 2023年05月10日

能再详细说一下B选项为什么不对吗?

NO.PZ2022120703000044

问题如下:

Which of the following statements about the board structure of public companies in Germany is most accurate?

选项:

A.Shareholders and workers each appoint half the members of the supervisory board B.A single executive sits on the board and often bears the responsibility of both chair and CEO C.A single-tier board is dominated by executive directors along with a few non-executive directors

解释:

A is correct because "the two-tier board structure in Germany distances shareholders from the operations and from holding management accountable. Shareholders appoint half the members of the supervisory board, and the other half are appointed from among the workforce."

B is incorrect because the division between the supervisory board and the management board marks one of the fundamental structural differences in governance globally, between these so-called two-tier board structures seen, for example, in Germany, the Netherlands, Scandinavia and China, and the single-tier (also called unitary) boards that are more typical of the UK, the USA, Japan, France and most of the rest of the world." "Supervisory boards are largely constituted in the same way, with all members being non-executives."

C is incorrect because "in Japan not in Germany, there is usually a single-tier board dominated by executive directors with only a small handful of non-executive directors (not necessarily independent)." In Germany, there is a two-tiered board structure.

不是很理解。

1 个答案

净净_品职助教 · 2023年05月10日

嗨,努力学习的PZer你好:


德国是双层董事会的结构,B选项中的兼任CEO和董事会主席是单层董事会的特征

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