What part or parts of the U.S. rule do you either agree or disagree?

Business judgment rule is a legal principle that makes officers, directors, managers, and other agents of a corporation immune from liability to the corporation for loss incurred in corporate transactions that are within their authority and power to make when there is sufficient evidence to show that the transactions were made in good faith. It is presumed that the directors of the company carry along with them a bona fide regard for the interests of the corporations. Therefore in most cases the court refuses to review the actions of the directors of a corporation unless there is an allegation on the conduct that the directors violated their duty of care to manage the corporations to the best of their ability. The best judgment rule specifies that the court will not review the business decisions of the directors who perform their duties: