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Chapter 3
Board structures
Board
structure
Two – tier
Unitary Board
Board
Executive Management Supervisory
Directors NED’s Board Board
2.1 Two-tier boards
predominantly associated with France and Germany
There are two main reasons for their existence e.g. in Germany
Codetermination: the right for workers to be informed and
involved in decisions that affects them.
Relationships: banks have a much closer relationship with
German companies than in the UK and are frequently
shareholders.
These parties (stakeholders) are actively involved in company affairs, hence the
two-tier structure.
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