Front or straw men directors are often used to conceal who is really managing companies involved in illicit activities of different kinds. Whereas the EU in recent years has made much headway in the effort to curb the abuse of companies, the EU has done little to address this problem. It is pointed out that such front or straw men directors are in fact a problem and that they can – and has been in several Member States – be addressed in different ways. The article analyses these different approaches and points out their pros and cons.

中文翻译：

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“前线”或“稻草人”董事：防止公司滥用的努力中缺少的元素？

前线或稻草人董事经常被用来隐瞒谁真正管理着涉及各种非法活动的公司。尽管近年来欧盟在遏制公司滥用行为方面取得了很大进展，但欧盟在解决这一问题上却做得很少。有人指出，这种前线或稻草人董事实际上是一个问题，他们可以——而且已经在几个成员国——以不同的方式解决。本文分析了这些不同的方法，并指出了它们的优缺点。