Book contents
- Frontmatter
- Contents
- List of contributors
- Preface
- Abbreviations
- PART I Economic findings and theories on nonprofit organizations
- PART II The nonprofit sector: private law, trust law, tax law in selected countries
- PART III The board of nonprofit organizations
- 8 The board of nonprofit organizations: law and practice
- 8.1 The board of nonprofit organizations: puzzling through the gaps between law and practice – a view from the United States
- 8.2 The board of nonprofit organizations: some corporate governance thoughts from Europe
- 9 The duty of obedience
- PART IV Good governance of nonprofit organizations: activities and regulatory problems
- PART V Good governance of nonprofit organizations: self-regulation, disclosure and supervision
- Index
- References
8.2 - The board of nonprofit organizations: some corporate governance thoughts from Europe
from 8 - The board of nonprofit organizations: law and practice
Published online by Cambridge University Press: 05 August 2011
Book contents
- Frontmatter
- Contents
- List of contributors
- Preface
- Abbreviations
- PART I Economic findings and theories on nonprofit organizations
- PART II The nonprofit sector: private law, trust law, tax law in selected countries
- PART III The board of nonprofit organizations
- 8 The board of nonprofit organizations: law and practice
- 8.1 The board of nonprofit organizations: puzzling through the gaps between law and practice – a view from the United States
- 8.2 The board of nonprofit organizations: some corporate governance thoughts from Europe
- 9 The duty of obedience
- PART IV Good governance of nonprofit organizations: activities and regulatory problems
- PART V Good governance of nonprofit organizations: self-regulation, disclosure and supervision
- Index
- References
Summary
Nonprofit organizations and corporate governance: an introduction from a European perspective
The state of the discussion in Europe
The preface to Volume 1 of the Non Profit Law Yearbook 2001 starts as follows:
Attention to the non-profit sector by legal scholars is still in its infancy in Germany. Although there has been a substantial increase in recent years in the number of publications by legal authors concerning the law dealing with associations and foundations, and also concerning the special provisions of tax law relating to institutions with charitable purposes, non-profit related research not focussed specifically on any particular legal form…is quite rare.
As far as can be seen, this diagnosis is true for many other European countries as well. Even less developed is the scientific dialogue on the regulatory problems of nonprofit organizations between the different disciplines, as shown, for example, by a conference at the Max Planck Institute for Private Law in Hamburg in 2003. This conference brought together academics and practitioners from law, economics, sociology, political science, history and psychology and was a kind of primer for the lawyers as well as others. For the comparative corporate governance discussion, the lacuna is even greater; this is hardly surprising since this discussion is relatively new for corporate law as well.
- Type
- Chapter
- Information
- Comparative Corporate Governance of Non-Profit Organizations , pp. 531 - 563Publisher: Cambridge University PressPrint publication year: 2010
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