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Informationspflichten im Aktienrecht: Das aktienrechtliche Informationssystem und die Neuregelungen im ARUG II
Hardcover
Series: Forum Unternehmens-, Steuer- Und Bilanzrecht, Book 29
Investing & FinanceGeneral Law
ISBN13: 9783631921319
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Jul 22 2024
Pages: 398
Weight: 1.38
Height: 0.88 Width: 5.83 Depth: 8.27
Language: German
Informationen stellen insbesondere in der Wirtschaft und bei der Teilhabe an Unternehmen die Grundlage für fundierte Entscheidungen dar. Es verwundert daher nicht, dass in Rechtspolitik und täglicher Praxis der Kapitalgesellschaften die Thematik der Informationsbereitstellung eine zentrale Rolle spielt. Aktuelle Brisanz erlangte das Themenfeld rund um Informationspflichten der Aktiengesellschaft mit dem In-Kraft-Treten des ARUG II, welches das bestehende Informationssystem um zusätzliche Pflichten erweiterte. Der Autor beleuchtet neben der Ausgestaltung des Informationssystems das in diesem Hinblick bestehende Spannungsverhältnis zwischen Kommunikation, Informationsfluss und Transparenz einerseits sowie Systemkohärenz, Handlungsfähigkeit und Vertraulichkeit andererseits. Zudem wird die Frage beantwortet, ob die bestehenden und neuen Pflichten mit Verfassungs- und Unionsprimärrecht vereinbar sind und ob sie sich in das deutsche System einfügen oder ob es sich um Fremdkörper handelt.
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