The European Public Limited-Liability Company (SE), which can be founded since October 2004, meets this requirement to the extent that appropriate minimum standards with regard to company law and worker participation were stipulated when an SE was founded. An SE is by definition a European and not a national enterprise. This is on the one hand expressed by the necessity of a cross-border reference when setting up an SE and by transnational agreements with regard to worker participation. Both legal acts, the Council Regulation (EC) 2157/2001 on the Statute for a European company (SE) and the Council Directive 2001/86/EC supplementing the Statute on the European Company with regard to the involvement of employees, form a unit, which is the reason why only one SE can be registered in the companies‘ register (Commercial Register), if in addition to the SE Statute an agreement on the participation of employees in the SE has also been passed. The SE legislation is therefore the expression of the political will that worker participation is part of the Corporate Governance of an SE.<br /><br />From the point of view of AK, the present study is a political commissioned work. Particularly criticised is the fact that the study authors regard works participation as an annoying and undesired burden within the scope of the founding process of an SE. Such a negative basic attitude towards worker participation is obviously reflected in the results of the study.