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.
双层董事会结构会存在董事会主席和CEO为同一个人的情况吗？如果是的话，那么单层和双层本质的区别就是是否存在治理层不？
