Since 1 May 1998, Section 91 of the Stock Corporation Act has required the management board to take suitable measures. In particular, it must set up a monitoring system, damit den Fortbestand der Gesellschaft gefährdende Entwicklungen früh erkannt werden, so that developments that threaten the company’s survival are detected early. The rule came with the KonTraG, the law on control and transparency in business. Since 1 January 2021, the restructuring law StaRUG has set out the duty of early crisis detection in statute for the managers of all legal entities, whatever their legal form.