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- A Dual Board or Two Tier system is a corporate structure system that consists of two bodies i.e. the Council of Delegates to govern the Board of Directors and the Board of Directors to manage a corporation. The roles and relationships between the two bodies vary across countries. The structure is composed of two bodies, the "Management Body", and the "Governance Body" each of these have different roles. In Germany, the Dual Board system is prescribed for corporations that are listed on the stock market (e.g., Lufthansa, and Adidas). It is argued that this approach results in and better serves the objectives of a social market system. Using a two tier system might also result in "more monitoring" and "less aggressive performance targets". It might also be "less efficient" from a financial market perspective. It has been suggested that financial efficiency may be impeded by reduced communication, and the higher costs of running a Dual Board. (en)
- La governance duale, o dualistica, è sistema di governance aziendale alternativo al sistema tradizionalmente utilizzato in Italia. È una forma di gestione amministrativa delle aziende ancora poco diffusa in Italia ma ritenuta adatta soprattutto per le banche e le . (it)
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- La governance duale, o dualistica, è sistema di governance aziendale alternativo al sistema tradizionalmente utilizzato in Italia. È una forma di gestione amministrativa delle aziende ancora poco diffusa in Italia ma ritenuta adatta soprattutto per le banche e le . (it)
- A Dual Board or Two Tier system is a corporate structure system that consists of two bodies i.e. the Council of Delegates to govern the Board of Directors and the Board of Directors to manage a corporation. The roles and relationships between the two bodies vary across countries. The structure is composed of two bodies, the "Management Body", and the "Governance Body" each of these have different roles. (en)
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- Dual board (en)
- Governance duale (it)
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