Refereegranskad artikel: Dotevall, R. (2016). Is a Common Structure of Company Directors' Duties Evolving in EU?
Refereegranskad artikel: Dotevall, R. (2016). Is a Common Structure of Company Directors’ Duties Evolving in EU? European Business Law Review. 27 (2) s. 285-294.
As opposed to other areas of company law, directors’ duties have not been the subject of any extensive harmonization at the European level. The system of directors’ duties in the EU continues to be characterized by a variety of approaches and legal strategies. However, the practical effect of the legal strategies deployed in the Member States, which have been in focus, is often quite similar. A very good example is the business judgment rule. The duty of loyalty shows greater variance than the duty of care. In UK law directors’ duties are regulated in quite detailed manner, especially the duty of loyalty. But in Germany, France and the Scandinavian countries the duties are not comprehensively regulated and the law relies on general principles based on fiduciary and agency laws.