SAP sees effective corporate governance as critical to achieving corporate goals and increasing the company's value. Naturally, openness about the company's corporate governance principles, practice, and structure is itself an important element in SAP's policy.

SAP's corporate governance structure follows Germany's system of corporate governance. This structure separates management and supervisory functions into two distinct bodies: the Executive Board and the Supervisory Board. Since governance in Germany includes employee participation, the SAP Supervisory Board includes employee members.

The German Stock Corporation Act also provides for a third body – a shareholders' organization known as the General Shareholders' Meeting.