Die aktienrechtliche Entlastung - de lege lata/de lege ferenda

The discharge resolution in German stock corporations - de lege lata/de lege ferenda: This thesis addresses the question of whether the discharge resolution under German Stock Corporation Law fulfills its function as a controlling tool for shareholders and whether it requires reform. The author concludes that reform is necessary; a denial of discharge with real consequences attached - that is, an actual warning function - would be a more useful tool in the hands of shareholders. After five chapters, which are structured around the current legal situation and reform considerations, the author presents a concise reform proposal.