The System Positioning,Connotation Definition and Reasonable Recognition of Directors'Compliance Obligations under Company Law
Enterprise compliance management is an important requirement for modern corporate governance systems and governance capabilities.The Company Law of the People's Republic of China strengthens the compli-ance obligations and responsibilities of directors in corporate governance.In terms of system positioning,the obliga-tion to abide by the law is listed alongside the obligations of loyalty and diligence as the basic obligations of direc-tors,with compliance obligations occupying a fundamental position.In terms of connotation definition,directors ex-ercising their powers must ensure the legality of their personal behavior within the company's internal norms and ex-ternal laws and regulations,and assume the obligations of preventive management,supervision,and response to compliance.In terms of reasonable recognition,directors face multiple structural challenges in establishing,apply-ing,and rectifying compliance mechanisms.The introduction of business judgment rules is necessary to ensure the fulfillment of directors'compliance obligations.
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