Selbstbelastungskonflikte des Organmitglieds im Verhältnis zur Aktiengesellschaft

englischIf board members violate a duty towards the company, they are faced with the question of the extent to which they must disclose the breach and thus expose themselves to civil or criminal law consequences. It is not only the fulfilment of statutory disclosure obligations that is problematic, but also whether they are obliged to actively point out the misconduct or work towards their own liability. This work systematises these conflicts and examines the relationship between the constitutional protection against self-incrimination and the significance of self-incriminating duties under stock corporation law. The focus is on the demarcation of functions between company bodies and the consequences for the liability of board members.