 KonTraG has extended the liability of the management boards, supervisory boards and auditors in companies.The core of the KonTraG is a regulation that forces corporate management to implement and operate a company-wide early risk identification system, as well as to publish statements on risks and the company's risk structure in the management report of the company financial statements.Section 91(2) of the Law stipulates that the executive board is required to "take appropriate measures, in particular to set up a monitoring system so that developments that jeopardize the continued existence of the company are quickly recognized."